Cowboys vs. Lions: How Controversial Finish Impacts NFC Playoff Race

The Cowboys and Lions provided one of the most chaotic finishes in the NFL this season. When the dust settled, Dallas pulled out a dramatic 20-19 win that has significant ramifications for the top of the NFC playoff race.

Jared Goff marched Detroit on a quick nine-play, 75-yard touchdown drive to cut the Cowboys’ lead to 20-19 with only 23 ticks remaining. Head coach Dan Campbell gambled, and it look like it paid off big time with a big man two-point conversion to take the lead. However, a late flag came in while the Lions celebrated as the officials said tackle Taylor Decker didn’t report as eligible. It was a questionable call as it appeared Decker may have indeed reported before making what would have been the game-winning catch.

Campbell addressed the incident with the media after the game, and couldn't hide how frustrated he was at how it all played out. At the same time, Decker claimed he did as instructed.

Lead referee Brandon Allen also spoke about the penalty to a pool reporter after the game, maintaining that No. 70, Dan Skipper, had reported as eligible.

Question: "Why was there a penalty called on the two-point conversion for an illegal touch?"

Allen: "So, we had a situation where if you were going to have an ineligible number occupy an eligible position, you have to report that to the referee. On this particular play, number 70, who had reported during the game a couple times, reported to me as eligible. Then he lined up at the tackle position. So, actually, he didn't have to report at all. Number 68, who ended up going downfield and touching the pass, did not report. Therefore, he is an ineligible touching a pass that goes beyond the line, which makes it a foul. So, the issue is, number 70 did report, number 68 did not.

Question: "There was a player that went to you just before the play — it was Decker — and he was talking to you, two linemen, talking to you and then you went to the Cowboys defensive line to speak to them. What was that conversation about?"

Allen: "That conversation is where number 70 reports to me, and I then go to the defensive team, and I say to them, 'Number 70 has reported as an eligible receiver,' so they will be aware of who has reported and then I return to my position. That was the conversation with the defensive line."

Question: "We noticed there were two flags thrown on that same play. Was there another penalty called on that play as well?"

Allen: "Yes. Because number 70 reported as eligible and he was covered up on the line of scrimmage, that makes it an illegal formation. So, number 70 is in an illegal position because he is covered up by rule, and number 68 catches the pass, which is also illegal."

Following the penalty on Decker, Campbell gambled again, going for two from the seven-yard line instead of kicking an extra point for the tie. Dallas got the stop, but Micah Parsons jumped offside, setting up a third game-deciding two-point attempt. Goff misfired on a pass to tight end James Mitchell at the goal line as the Cowboys finally secured the 20-19 win.

The victory keeps Dallas alive in the NFC East race. However, it's the Eagles who are in firm control of the division. All they have to do is beat the lowly Cardinals and Giants to capture the crown. If they split, then the Cowboys must beat the Commanders in Week 18 to force a tiebreaker situation.

Winning the division would be especially pivotal for a Dallas team that went 8-0 at home this year for the first time since 1981. It’s only the fourth time in franchise history the Cowboys didn’t lose a game at home.

Meanwhile, there was a ton at stake for the Lions despite winning the NFC North a week ago. They entered Week 17 tied with the Eagles and 49ers for the NFC’s top record. They had a path toward the top seed and a coveted bye, but that’s out the window unless Detroit wins next week and the 49ers, Eagles and Cowboys lose every game remaining.