It's a moot point now, but following a late touchdown drive, Florida State was robbed of the opportunity to tie the game late because of a stupid taunting penalty. Davonta Freeman was penalized 15 yards after a touchdown cut the Tigers lead to 21-19 for taunting the Auburn sideline from midfield. The penalty made it impossible to tie the game with a two-point conversion and FSU had to settle for the point after and a one-point deficit.

On the ensuing kickoff, Auburn drove into FSU territory and hit a field goal to make the score 24-20. The penalty compounded and FSU was again prevented from a tie—this time with a field goal—they had to score a touchdown. Which they did (as did Auburn) but for a little while it looked like a taunting penalty was going to be the deciding factor in the outcome of the BCS.

There was no guarantee FSU would have successfully converted the two-points and tied the game if the flag had not been thrown, but it was guaranteed not to happen once the flag was thrown. The whole situation boils down to a lack of discretion. On Freeman's part and on the referee's. Taunting is a stupid penalty to take in that situation but it's also a stupid one to call. Freeman was at midfield; there was no one near him. FSU needed to tie the game. Imagine the conversation if the game ended as a one-point Auburn win.

Happily, the game get even nuttier and the final BCS Championship was not ruined by the human element.

Update:

Pete Thamel says referees told Winston the penalty was for mimicking shooting guns.