Factual error: The whole "Did the referee blow his whistle because of the goal, or because the match is over" isn't possible; the referee blows his whistle three times for the end of the match, not just a single time. (However, it should be noted that technically it's a universally adopted convention but not a hard-coded rule). (00:05:50)
Factual error: Blatant rule breaking during the penalty kick; Matsuyama taps the ball bringing it forward instead of just kicking it; running forward with the ball from the penalty spot is not allowed. (00:15:30)
Factual error: Ken Wakashimazu, the reserve keeper, just announces a substitution, himself, from the crowd (not even the bench!), his presence unbeknownst to the coach and everyone else in attendance. For those not familiar with the rules of soccer (or ANY sport!), that's really not how it works in an official match. (00:13:30)
Tsubasa's Resurrection - S2-E8
Factual error: At cost of stating the obvious; nobody is allowed to enter the pitch on a whim from the stands, even going as far as hitting a player kicking the football at them, it's pitch invasion. Nobody says anything about it and the referee is mysteriously absent though.