Newcastle interim boss Kinnear again left Owen - not longagoa hugely prolific goalscorer for England - on the bench, while Wigan were evidently handicapped by the absence of first-choice strikers Emile Heskey and Amr Zaki.
It's an issue that has been debated by academics for awhile, though many wish Mr Osborne or his predecessor had sorted it out along time ago, when the move didn't look quite so convenient.