It seems like there would be an advantage because of the type of subs that happen in that scenario. Making defensive subs in the final minutes of regular time would at least hurt you in penalties, if not in added time. But maybe it’s not an important factor.
I tried googling it but nothing came up. But it’s 2024 Google so maybe I just asked the wrong way or it wanted to sell me stuff.
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Dunno about data and where to find out but psychologically speaking you do feel like you have more momentum when you were the last to score