Coach Couzo said:
It cracks me up when people make excuses for tapping. I understand weight, strength, speed, age, and sex excuses to a point...
I've got a headache?
The only time someone should have to say "I couldn't breathe" or soemthing like that after tapping is when it came out of nowhere. Like, if the guy's sweaty, nasty gi winds up over your head, and you can't get your head out, or, as has happened to me, you go for something and you wind up with your thumb caught in the gi, or your hand winds up deep in the gi, and you're cow hoofing yourself, I've tapped, a guy's been like: "What did I get?"
And I'll be like "My hand was stuck in your gi, twisted my wrist".
I usually run into some funny ones, never something that's really a lame excuse.
"Why'd you tap, I didn't have anything?"
"When we rolled toward the other guys, Jason's toe hit me in the eye."
"Your belt is wrapped around my neck."
"You kneed me in the balls."
"I just rolled face first through something that smells like urine." (<--- After a bad rain, the roof had apparently leaked, dripping on one spot over the weekend, and it got all mildew. Smelled like cat piss, it was burning the poor guy's eyes and nose)
The coolest sub I ever got caught in was at a Judo club in MA, where a little Irish guy had forgotten to bring his gi in to wash it after the previous class put some gold bond on it to cover any smells, and as we rolled, I got "ninja dusted", and it burned like hell.