The Merry Prankster
Pactum serva
It's got a bit twisted though. The overall profit to the club from winning and then getting a potential jackpot in round 4 is far greater than anything they might get from the inevitable beating in the replay.
The reason they would have made those subs was to protect the draw and get the replay. So not to lose the game as opposed to not to win it
Not according to the Guardian podcast eyewitness account, who says that they were so dominant that it seemed inevitable that they would score again.