They cannot go down that road, because they would also have to consider ALL bad calls during the ENTIRE game, and try to figure what would have happened if all the bad calls had been correct.
Conceivably, other bad calls earlier in the game cost Miami points, or allowed Duke to score. Conceivably, if all bad calls had been correct, Miami would have won by 2 TD's, and the last play would have never even happened.
For example, Duke may have never scored in their last possession, if not for a bad call which allowed them to keep their drive alive as opposed to stopping well short of FG range....or perhaps it was the FIRST of Duke's scores which should have never counted because if they had called a Duke's hold, Duke would have had to punt before scoring, etc. etc., etc.
But of course Duke could also claim that the SECOND of Miami's scores should have never counted because a bad call allowed them to keep that drive alive and eventually score...etc., etc.
ANY officiating mistake, even one committed in the first play of the game, could postentially decide a game...if the NCAA or conferences start playing the "time machine" it will get VERY complicated in a hurry.