Lead 9♦ Table Result: Yang and Wang, N/S and Ha and Kim, E/W, both disqualified from event.
Both pairs were playing standard methods for teams in a round-robin that wished to lose the match when both had qualified for the next round. 7NT was 0-40, any distribution, and East doubled on the strength of having all four twos, normally an advantage at this form of scoring.
After the lead of the nine of diamonds, declarer won three rounds of this suit, East underplaying as high as possible without winning the trick, while South pitched a spade. Declarer now cashed five rounds of clubs, pitching the ten of hearts from dummy, and West foud herself 'unsqueezed'. If she kept three spades, she could be forced to win the third trick in that suit, whereas if she kept three hearts, she could be made to win a heart trick.
However West had one last gambit to try. She conceded the last five tricks and insisted on the TD dealing with the concession. South tried to claim one down, but West argued that the concession had to be dealt with first.
The TD disqualified both pairs under Law 72A, but both appealed, arguing that the overall result of the event was intended in this Law. How would you rule?