I fully agree with Gomunguls. I'll repeat myself - change the rules for the tournament. I'm sure there will be other dissatisfied players in similar situations.
Formally, you are right, if you follow the letter of the law, then a restart cannot be given in this case. I was asked, and I advised to give it. And I said that this is an impassable block. In response, they started arguing with me that this block is not strong, and now they say that it can only be broken on the third attempt...
In general, here's the deal:
If player A, who lost in the end, as I understand it, has the conscience to write a report about winning on turn 112, it's his right. I think player B will confirm it and won't argue. I will also accept it.