We are talking too much about this play which was clearly an attempt to deceive the defense pre-snap and to get the refs to go along with the deception. The play was illegal, end of story. The refs did exactly what they are supposed to do, and if the Lions 68 reported eligible, the refs would have to tell Dallas he was eligible so someone would cover him.
The real mistake by the refs in this game was the tripping call on Hendershot that pushed Dallas back 15 yards when it was actually the Lions player who attempted to trip Pollard. It is inexplicable how the refs could have gotten this play wrong, and not corrected. This play was as consequential to the outcome of the game as the 2 pt conversion play, maybe more consequential since the 2 pt conversion never would have happened had the refs not called it at all or called it on the Lions. I would like to see the NFL release a statement or video acknowledging the mistake the refs made calling tripping on Hendershot.