Bookies don't mind this sort of thing every so often - like that fat muppet eating a pie, they get more from the mug punters attracted by the publicity than they lose in payouts.
I really don't know what they think they can do about.
I guess they could investigate if anybody connected to the two clubs placed any bets on anything happening around the 26th minute. It was probably just someone notifying Moyes about the pre-planned substitution just before the game and him saying okay, hence an investigation would probably yield nothing.
As I said earlier though, involving Sunderland in this was utterly pointless. They don't require Sunderland's help to kick the ball out in the 26th minute. Utterly pointless.
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