The replay showed the defender had an arm on his side, but was leaning towards the ball in an attempt to block the path to goal.
Var made the decision on the field that referee Chris Kavanagh would award a penalty. This was kicked out due to a memorable debut goal in which Lukas Nmecha scored all three points for Leeds.
“I spoke to the referee. They seem to think you might lose your arm because you are leaning,” Everton boss Moe told Sky Sports.
“Unless someone tries to pull one of these rules, you can rely on football.
“The ball took a deflection. I don’t know where Tarkkie (Talkowski) had to cut off his arm. It wasn’t outside his body.
“Look, it wasn’t a good week (for the judges), I only saw some of the judges and some performances, but tonight it was a bad decision.
“But it may not have been a judge. Val had the opportunity to make that decision right and I felt it wasn’t fair.”
He added: “The crowd was probably a bit scary. I can’t say they threatened the people of Val, but the crowd was so good for Leeds tonight, they were fighting for everything.
“We can’t do anything about it now, but that’s a bad decision.”
Moe said the home side deserves three points regarding the overall balance of the game, but admitted that the loss is a bitter medicine to swallow.
“Les was definitely better than us in the first half at night,” he said.
“We might have had a chance to win the game in the second half alone, but the goal was totally wrong and it was really tough.
“It’s hard to lose that.”
Tarkowski: Not a penalty
Tarkowski reiterated his manager’s feelings and felt that the “strange” decision was overturned.
“That’s not a penalty,” the Everton defender said. “As soon as the REF exploded, I was sure it would be overturned.
“My first question to him was, ‘If my arm was by my side – that was – is it a penalty?” He said no.
“I’ve read that I’ve leaned against the ball ever since, and there’s nothing unnatural about my arm being by my side. The ball is allowed to hit your arm.
“The lineman seems to have been 45 yards away and I can’t understand how he can see what he did with his arm from an angle. Oddly, it ultimately cost us the point.”
