Basel didn't deserve to go out partly due to two controversial referee decisions on the night. Tagliavento had been, to my mind, an above average referee as far as I had followed his career so far. But for this performance, I cannot give a better mark than a 5,3 as the errors were far too heavy.
Yellow for Höwedes, but red for Ivanov
Double standards is the best description what he got wrong in the first place. He gave yellow for Höwedes when he fouled on the left wing of the Schalke side - this was kind of borderline yellow as there was a little bit of the defence behind him left. On the other side, Ivanov got red as he held back the Schalke striker - perhaps he was a bit closer towards the goal, maybe he was in little bit more promising position but yellow for Schalke and red for Basel was out of proportion. Either two yellows or two reds would have been a better thing to do.
The offside goal
The 2-0. Every comment seems just astonishing. Before the freekick was taken, the basel backline moved out of place and put five Schalke players offside not by inches but by five metres. Everyone waits for the whistle, but no flag and play on by Tagliavento. This was so clear that I was dumbfound to see that the box ref and the main umpire gave the goal straight away. This was the worst offside goal I have seen in ages. Two marks go for this, and 0,7 points for the unbalanced card policy on both ends.
Mistakes can also account for the team (Epilogue...)
Niclas makes the point that the offside decision is a terrible mistake by AR1 which cannot shatter the performance of the rest of the third team. I disagree strongly in the respect that there are individual mistakes and there are errors that are so blatant that the rest of the crew needs to take action. The whole point of having six refs on and off the pitch which I have found pretty pointless by the way is that they SEE things that they were not able to spot before. And if AAR1 and Tagliavento have doubts about the not given offside which they better had, they need to communicate and correct such an obvious error in my mind. So this failure is in my opinion a collective one and can't only be attributed to AR1.