The referee rules it an incomplete pass (and I now understand why), but notes that because it was ruled incomplete, it can not be returned. However, he's wrong because the whistle never blew. But the rules are slightly vague on this point, and he blows the finer point.
Its odd to be sure. But its not quite over. Tampa's coach goes ballistic on the sideline. He has a profanity-laced tirade that he uses on the officials. They don't take kindly to it, and tag him with unsportsmanlike conduct, giving Miami a first down at about the 4.
He takes the blame later saying that's why they lost. Its not quite "I'd rather be in my locker room than theirs" but the point is the same.