First off, I side with others who say that Penn State players deserve respect for the way they played that game and this season.
In so far as the close call at the goal line goes....
Give them the TD... they would lead 30-27.
Kick to us, we take over at relatively the same spot that we had after the fumble/touchback.
We punt... Maher puts it out at the two.
Safety.... Penn State leads 30-29.
They free kick to us, we punt back to them.
They punt to us, we drive deep into their territory, face fourth down, Maher kicks a FG. Nebraska 32-30.
They get the ball, fail to get into FG range. Game clock expires.
Huskers win.