I hate it when people attribute so crazy theory to an obvious issue with game mechanics
This is exactly how I feel about those who insist that AI coaches going rogue by not strictly following the owners depth chart is somehow a feature instead of a bug.
Whilst walkover foul logic is ultimately meaningless since the game is recorded as having never happened after the fact (sans injuries for some reason), I do believe it is a good reason to look at the foul generation code regardless, as it's clearly not holding up in extreme scenarios, and the only reason it hasn't been exploited by human managers to this point is due to how impractical such an attempt would be.