[steveylang]

Yeah, I can't think of a plausible rationale for this rule. FTA:

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No match could end in a draw; if the teams were tied at the end of regular time, they would go into sudden death extra time. But! Any goal scored in extra time would count as two goals. This was presumably done because this tournament, like many, used goal difference to break ties in the qualifying groups. (Goal difference = total number of goals they’ve scored minus the number of goals they’ve conceded.) So that extra time “golden goal” would give a team an edge in the overall competition. Little did the organisers know that it would also lead to one of the strangest football games ever seen.

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Such a rule has no impact within a game, it doesn't change the basic premise that a tie game goes to sudden death and next goal wins. But potentially weird scenarios are actually pretty easy to think of if you just consider the rule for a couple of minutes.