Bart being able to save it isn't really relevant, otherwise you can never a DOGSO where the keeper is back. And the rule isn't last man, but is commonly interpreted that way. Yes Dunk is back (I wasn't sure till just watching the highlights), but when Gross pulls the shirt Dunk is nowhere near it and isn't on the line yet. When considering the "location and number of defenders" I don't think he would have stopped a goalGross not last man. We had defender on the line plus Bart could have saved it. Not a sending off offence.