By the time the players hit the ground, which is when possession is determined, both players had the ball. Simultaneous catch goes to the offense. Unless I'm misunderstanding the rule. Think of all the other catches that would have to be re-examined if that's the case. If that's all it takes to trigger the simultaneous rule, then it would be very difficult for a defender to ever get an INT where the receiver can make a token stab at possession. The rule clearly indicates that if a different player attempts to "take control" of the ball after the first player initially already does, that the simultaneous catch rule is not active. It also clearly states that if either player "loses control", it is then up for grabs meaning the other player that maintains control makes a catch and there is no simultaneous catch. One of those two happens on 99.99999999999999% of passes. I could see an argument for Tate "losing control" after both players on the ground and Jennings rolls over on Tate. However, I don't think it's obvious and I definitely do not think it's a cut and dry call in real time, when the play must be judged.