The taking of the restart is a boundary
Law 5 ordinarily prevents changing a restart decision after play has restarted. The fact that an official later realises the throw-in or corner direction was wrong does not itself reopen that completed restart. Separate review and disciplinary provisions have their own rules.
Imagine a throw-in awarded to the wrong team. Before it is taken, the referee consults an assistant and changes direction. Compare the same consultation after the throw has already put the ball back into play. The timing changes the ordinary correction question.
Do not confuse a later opinion with a new decision
A television replay can reveal the last touch after viewers have already seen the throw taken. That replay supplies information to the audience; it does not automatically give the referee a fresh unrestricted power to rewind play.
Keep a short sequence: decision, ball back in play, later discovery. It clarifies why an obvious mistake can remain in the match record. This article concerns the ordinary restart-decision limit and should not be expanded into a claim that no disciplinary action or permitted review can ever occur later. The specific type of decision matters alongside the restart boundary.
Questions answered
Does a later replay automatically reopen a completed restart?
No.
Is correcting before the restart the same as correcting after it?
No. The restart creates an important procedural boundary.
Sources & further reading
Official references for the subjects discussed. Service terms and device software can change.