I have to admit - my first time watching that match, I thought the reversal call was controversial at best, and that, if anything, Dake should have had an escape at most. But after watching it a few more times, I see Taylor's loss of control and Dake's positioning for control with the merkle. Whether he had control, I'm not sure. I think the questionable call is actually whether Dake had the escape or reversal. And, since the ref called a reversal before they even went out of bounds, I guess the ref saw that Dake had control - and that's the only thing that really matters.
Regardless, I think it's pretty much undebatable that the controversial/questionable calls fell in Dake's favor this match. But, as much as Dake can't rely on favorable calls, Taylor has to make sure that a bad/questionable call doesn't lose the match for him. He has yet to take an offensive shot on Dake, and he doesn't appear to be trying to tilt Dake or otherwise score from top. Grant it, it's not easy to score on Dake, but the only sure bet that he won't score if he doesn't try. Of course, this means Taylor would have to open up a bit more, but that's the difference in wrestling to win, rather than wrestling not to lose, IMHO.
I'm not saying that Taylor couldn't have won this match - I'm merely saying that he didn't because he had two questionable calls go against him. The next time, the calls could fall the other way, and it may be a completely different match because Dake would be forced to open up, or Taylor could come away with a narrow victory. Either wrestler could win the next match, but I believe the edge goes to Dake. After two very close losses, Taylor needs to change something up in order to come away with a W. My belief that Dake wins the next match-up is based on the following: 1) Dake has been the only one to shoot an offensive shot in both matches, 2) Dake has controlled the tie-ups and taken Taylor's offense away, and 3) Dake thrives on the "big stage" and figures out how to win. Dake is the only one of these two wrestlers that has never lost in the NCAAs, and I don't think he will.