The rule doesn't make sense and should be changed. Even though the replay clearly showed a second on the clock when the ball hit the turf, there is no provision made to determine when the whistle actually blew the play dead. As a result, the rule states that when the call on the field happens within 2 seconds of having the time expire, it (the call in question) is not open for a review. Yes, the ref may have sounded his whistle immediately upon seeing the ball hit the turf, but maybe not. Since the clock operator starts & stops the clock based solely on the sound of the whistle, it is impossible to know if he (the clock operator) should have allowed the time to expire or not.