Just read of the committee's 2hr penalty for not gutting sufficiently. It's hard for me to process how a determination can be made, by those who did not observe it. I can understand if no attempt was made, but to think His mind was on a "complete, butchering ready field dressing", and not on his injured dog, is a very subjective decision.
First, it is important to note that the rule is in place to ensure that the competitors comply with laws in the State of Alaska which dictate the proper procedures for a "DLP" wildlife kill (i.e., Defense of Life or Property). These laws require that the shooter (or in Matt Failor's case some time back, stabber when he had to defend his team during training with his pocket knife) salvage the carcass for human consumption. That means completely removing the viscera so that leakage does not contaminate and ruin the meat. For the typical adult moose, that's a couple of hundred pounds of wet, sloppy, uncooperative guts that you have to wrestle out of the body cavities. It takes time, but that is state law - the carcass can sit in the snow for quite awhile before it starts to become inedible, and during that time (assuming you have done the other part that is required by law and notified authorities) the authorities will come out with motorized equipment, quarter the beast, and haul it to a processing/distribution facility. Typically, the meat goes to low-income families and charities. But it is supposed to be eaten, so the initial gutting/dressing is supposed to be with that in mind - even if it isn't the shooter that is going to be the eater.
Second, Dallas is a life-long Alaskan, as are most of the folks that would be making the determination of whether the gutting was consistent with Rule 38 and the corresponding state law. He certainly knows what is required - he has no doubt done it dozens of times for his own freezer. And while he might be forgiven for doing a subpar job if his mind was on his injured dog, his subsequent behavior (not going to the nearest checkpoint and instead camping out for 3 hrs) would seem to suggest that he was not overly concerned with the condition of the dog.
So yes, it is a subjective determination - the care that I take when field-dressing a moose for MY freezer is considerably greater than many folks I've seen do what they perceive to be a sufficient job (and the resulting moose stroganoff on my stove is much better than theirs). In the end, the nature of the rule and the law requires a subjective determination and it is a determination being made by folks that are well-qualified to do so.