McCloskey's example of fungibility in basketball
In economics and finance, fungibility means that we cannot distinguish between instruments. For example, we normally do not care whether we have one \$20 bill or two \$10 bills.

McCloskey's example is poor. In one sense, it is correct: when points are scored do not matter in the final tally. However, it is psychologically incorrect when applied to sports.

For example, in ice hockey, it is somewhat common to pull your goalie if you are behind at the very end of the game. You have a slightly greater chance of scoring since you have an extra attacker, but it is very easy for the other team to score if they get control of the puck. If you were leading 1-0, and then scored a second goal because the other team pulled their goalie, no sensible hockey fan would weigh the second goal as much as the first. The game was already effectively won by the earlier goal, and the second was just a statistic.

More generally, a team's effort during the game probably reflects the score. Piling up points early may be dangerous, as the team will then relax and sit on its lead. Therefore, later points are effectively more valuable. In order for McCloskey to be correct, we have to believe that the score of the game does not influence behaviour.

These problems do not crop up when using \$10 bills in your example.