No rationale given, but I have heard elsewhere that ties get difficult for seeding, so rather than going to a points system, the high school league decided to not have ties.
While I would tend to agree that a back flip is excessive celebration, it's open to interpretation.
The point for all the players that read these is to be very careful about how you celebrate scoring a goal, because you could be sitting out the rest of the game and the next one. I heard somewhere, "act like you've done it before", and get ready for the restart.
