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At the end of the day, the responsibility for knowing the rules lies with the coaching staff. The special teams coach should know that he subs DBs and linebackers for the big uglies for punt coverage and that they don't meet the numbering requirements if they shift out of punt formation. There are two ways that you could run that play and keep it legal. One would be to keep your linemen in for that play. The other would be to give your coverage guys uniform numbers for that play which would make it a legal formation. Of course, each of them would have to report the number change to the officials who would then notify the opposing team. Either way, if you do those things, you are pretty much tipping off the other team that something was coming.