A videotape review by NFL Director of Officiating Mike Pereira of the final play -- the Giants' 41-yard field goal attempt with six seconds remaining -- determined the following:
Tam Hopkins, No. 65, of the Giants lined up as the left guard and was illegally downfield on the pass attempt. The three flags thrown on this play were for this penalty.
Guard Rich Seubert, No. 69, was an eligible receiver on Giants field-goal attempts. This was reported to the officiating crew prior to the game as is routinely done before every game.
49ers defensive end Chike Okeafor interfered with Seubert downfield when he was attempting to catch Giants holder Matt Allen's pass. This defensive pass-interference penalty against the 49ers was not called.
If defensive pass interference had been called, there would have been offsetting penalties (ineligible receiver against the Giants and pass interference against the 49ers) with the down replayed at the original line of scrimmage, the San Francisco 23-yard line. Although time had expired, a game cannot end with offsetting penalties. Thus, the game would have been extended by one untimed down.
One additional note on the play: Allen did not have the option of spiking the ball to stop the clock, which only can be done by taking a hand-to-hand snap directly from the center. If Allen had spiked the ball, it would have been a penalty for intentionally grounding the ball and the game would have ended due to a 10-second runoff of the clock.