Giving a player a match loss after they have already lost the current match doesn't do much, so even if you consider that match to still be under way it is well within the head judge's discretion to move the match loss penalty to the next round. From our about to be updated Penalty Guidelines:
UD Penalty Guidelines:P-7 Match Loss
The Match Loss penalty is a forced
forfeit of the current match. If a player
is between matches, the Match Loss penalty should be applied to his or her next
match. The Match Loss penalty should always be followed by an explanation of
the infraction, potential consequences for repeat offenses, and education of
the player receiving the penalty.
The head judge may apply the Match Loss penalty to the next match if he or she
believes that applying the penalty to the current match is not severe enough.
For example, this is appropriate in cases where a player
is about to lose a match and commits an Unsporting Conduct—Major infraction.
It is my belief that the match becomes official once it ends in some way, not when the slip is turned in or it is entered into the system. If a player wins a match and does something to get disqualified before the result is entered into the system, he / she still won the match. He / she should be marked as such and then have the penalty entered into the system.
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