By the letter of the law - maybe. Whistle sounded before the catch. By rule, an inadvertent whistle should be a replay of the down.Also, the Raiders got fucked.
But anyone with a brain can tell it had zero effect on the play.
Here is the freeze-frame moment at the point of the whistle:
NFL players have great reaction time - but not that good. The announcers were acting like the Raiders players stopped playing because of the whistle. Wrong. They stopped playing because they were beat on the play for a TD.
If they uphold the whistle and replay the down and the Bengals don't get a TD - it's the Bengals who get fucked.
As is, the play stands as it would have played out if there wasn't an inadvertent whistle at all.
Letting it stand is the correct call. Who wants an outcome changed because of a technicality, other than butt-hurt football fans?