http://iscoresports.com/

Here's a quick test to see how many people know this situation for a 7-inning game:

Btm 5th, Sissonville leading Hoover 4-3.
Sissonville's Loftis pitching, bases loaded, 0 outs.
Hoover's Tignor at bat, 3-0 count.
Tignor walks, Baldwin replaces Loftis at pitcher.

1. How do you determine the pitcher of record (Win or Loss pitcher) at this point? (Yes it is doable.)
2. Change the scenario: Baldwin replaces Loftis when Tignor has 3-0 count.
2a. Who is responsible for Tignor?
2b. How do you determine the pitcher of record now?

All questions are answerable just from the information I have given.

Nobody even has a guess?

I will bite (sure i will regret it)

1) game is tied, So winning and loosing pitcher becomes 'neutral' for Sissonville at this point
(but i do not know who is the pitcher of record for Hoover at this point)

2a) Tigor is Loftis responsibility as Baldwin inherited a 3-0 count and then walked on 4 balls.
2b) Win Loss pitcher is neutral at this point As score is tied.

did i pass?

Nope. 2a is correct. 1 and 2b is not.

I knew i would regret it.. but i bit any way.

At this point, game is tied. pitcher of record now depends on Next event. does it not? .. If a run scores or not and when. this inning or next.. and by which team..

(picking a battle on rules with shepherd is a loosing cause, but since i started.. might as well go down swinging)

Assuming that Loftis has thrown the entire inning, all the runners, including the most recent walk, are his responsibility in both scenarios -- replaced at 3-0 or after the walk. He can no longer win, as the tying run belongs to him. He can lose, if one of the runners on base scores before the end of the inning.

So, to answer the questions:

1 Loftis is the pitcher of record for a loss, if any other runs score in the inning. He cannot win, though Baldwin can.

2a Tignor is still Loftis' responsibility.
2b Pitcher of record is unchanged from scenario 1.

I agree with your 1 and 2b.
But still do not see how shepherd says it can be determined now, not knowing next events.
Loftis can get the loss or non decision..