This is where I get confused.
From what I could see, Decker (#68) was clearly covered up by a TE or WR and was therefore ineligible even if he reported, wasn't he?
Or, is there a loophole in that rule, if you report? Meaning, if for some reason the center decided to report could he go out and catch a pass even though he's covered by at least a guard and tackle on either side of him?
You are more into the details of rules like this and I'm honestly not sure but I always thought if you were covered by another man on the LOS you were ineligible no matter what. I thought reporting was only from the standpoint of you have a jersey # that is not a number authorized to be a legal receiver and that's why you have to report, but you still have to be the end man on the LOS to be eligible to catch the ball even if you properly report.
Does that make sense?
I honestly don't know all the intracacies of formation but I know you need to have at least 7 guys "on the line." The 2 guys at either end of those 7 guys are eligible receivers. Whoever is in between the guys on the end of those 7 guys on the line are ineligible. If 68 had been declared eligible like Detroit wanted, he was one guy "on the line" on the left end, so he's eligible. The L TE on 68's end was "off the line," moved back by a yard. He is also eligible because he's outside of the 7 that have to be on the line.
So after the shift, from left to right your 7 guys were (in bold):
LTackle (68) LGuard, Center, RGuard, RTackle (70), Sewell (58), the R TE lined up off the line (he's ineligible because he's in between the 7), then the
Right WR who was on the right end to complete the 7th guy "on the line." If 68 was declared eligible, this is a legal formation from what I know. But with 68 not being declared, he's not eligible because he wears #68 (hence needing to report). Because #70 was declared eligible, in this formation he is now the RGuard and covered up by Sewell (now the RTackle) and the outside R WR as one of the 7, but he's an interior guy who is ineligible. The NFL says you can't report as eligible and then go and occupy an ineligible position on the line at the snap so that's what makes it an illegal formation. Wish I could be more concise, lol.