Here's my two cents:
I said before the playoffs that the 120 pitches in the series totally disregards the main purpose of the rule - mandatory rest days.
Also, there is a third official, as mandated by the GHSA, to keep the official pitch count. Why do you still leave it up to the coach to possibly break the rule? Shouldn't the third official have the authority to say to the HP umpire that the pitcher has reached his limit and he must be replaced at that time.