While that seems on the surface like a fair way of doing it, I don' think it necessarily is. Why do mistakes on the final play of the game matter more than mistakes earlier? What if a ref's mistake cost the Jags points earlier? Then perhaps they wouldn't have needed to come from behind. Yet the league is going to change one play and not another?
They need to limit ref's mistakes but going back in and changing the outcome of games isn't a good idea, even on the last play.