No. If 68 reported as an eligible receiver, he would have had to have been on the outside on the LOS and not covered by another eligible receiver or he had to stop back off the LOS and another eligible player had to move up to the LOS. Since he did not report this was an illegal formation because no one covered him. Brad Allen, the ref, said that the Lions committed 2 penalties on the play, the one they called and also illegal formation because #70 was eligible and was covered. But if he thought #70 was eligible and not #68 then there were two illegal formation penalties.