It isn’t a judgment call. The rule is very direct, player is established as out of bounds (ie foot hit the paint) is not to be hit.
And let’s keep in mind no calls have just as much effect as calls. Remember the Rams Saint NFC Championship where the Rams didn’t get called on a flagrant pass interference? And the Rams won the game to go get beat by the Pats in the SB.
If they hadn’t called the late hit, and Bengals won people would be yelling it was fixed. Much like they did after the Rams win. It was a late hit. The flag had to happen.
You mean that Rams Super Bowl win that had around 4 invisible holding fouls on the game winning drive?