if the officials would not have made the error the Cowboys would have actually benefitted from what appears to be a loophole in the rule. The basic rule allows a period to be extended for an untimed down if a penalty is accepted on the last timed down. Presumably that is so that the offending team cannot benefit by committing a foul that could possibly prevent the opponent from scoring while the clock runs out. The exception to the rule is that if the foul involves loss of down, there is no untimed down. That would make sense if the team committing the foul did so while trying to score and it was not 4th down. For example if OSU was behind and trying to score and committed the intentional grounding on 2nd down, you would not want to grant an untimed down because OSU would actually benefit from the foul. But in this case since it was 4th down and OSU was not trying to score so they could not benefit from the untimed down. In fact OSU would have benefitted from the exception in that by rule there should have been no real consequence from the intentional grounding. There should probably be an exception to the exception.