Jon Harbaugh is correct in stating that, once again, Belicheat used deception to gain an unfair advantage. The deception was not in the formation but rather in how they went about it. It was also just as much a fault of the referees (surprise) as they did not follow the protocol of informing the opposing team when the declaring team made the change.
https://www.nfl.info/download/2012mediaguides/2013 nfl rule book.pdf
I also find it absolutely hilarious (b/c all you can do at this point is laugh at the favoritism) that at this moment no one is showing the plays in question in their "highlights". NFLN is currently showing a replay of the game in which I am recording so it will be interesting to view in the morning.
Section 3 Changes in Position
REPORTING CHANGE OF POSITION
Article 1 An offensive player wearing the number of an ineligible pass receiver (50–79 and 90–99) is permitted to line up in
the position of an eligible pass receiver (1–49 and 80–89), and an offensive player wearing the number of an eligible pass
receiver is permitted to line up in the position of an ineligible pass receiver, provided that he immediately reports the
change in his eligibility status to the Referee, who will inform the defensive team.
He must participate in such eligible or ineligible position as long as he is continuously in the game, but prior to each play he
must again report his status to the Referee, who will inform the defensive team. The game clock shall not be stopped, and
the ball shall not be put in play until the Referee takes his normal position.
RETURNING TO ORIGINAL POSITION
Article 2 A player who has reported a change in his eligibility status to the Referee is permitted to return to a position
indicated by the eligibility status of his number after:
(a) a team time out;
(b) the end of a quarter;
(c) the two-minute warning;
(d) a foul;
(e) a replay challenge;
(f) a touchdown;
(g) a completed kick from scrimmage;
(h) a change of possession; or
(i) if the player has been withdrawn for one legal snap. A player withdrawn for one legal snap may re-enter at a position
indicated by the eligibility status of his number, unless he again reports to the Referee that he is assuming a position
other than that designated by the eligibility status of his number.
https://www.nfl.info/download/2012mediaguides/2013 nfl rule book.pdf
I also find it absolutely hilarious (b/c all you can do at this point is laugh at the favoritism) that at this moment no one is showing the plays in question in their "highlights". NFLN is currently showing a replay of the game in which I am recording so it will be interesting to view in the morning.