So this isn't really an umpire question, but I thought this audience would probably be qualified to comment:
This happened in a college game this weekend.
No runners on base, 3 balls, 1 strike count, pitcher throws a change up, batter swings and misses, pitch hits the dirt. Catcher lost track of the count, thinks it's strike three, throws down to first. Umpire conferences with 1st base umpire, calls delay of game, awards ball, batter advances to first. Is this scored a walk, or an error on the catcher?
Now the batter was just standing there, so a simple tag would have been harmless...