Let me see if I can summarize this. We have two cases, both based on the same situation.
Case 0 (the basis): You are called to a table where you find that supposed-to-be-dummy has faced a lead, supposed-to-be opening-leader's-partner has faced his entire hand, and two "tricks" have been "played", supposed-to-be-opening-leader acting as declarer. You do not, at this point, know who "won" either of the two "tricks". I hope we're agreed that the starting point for your ruling is
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Law 54E: If a player of the declaring side attempts to make an opening lead, Law 24 applies.
Now Law 24 starts "When the director determines that during the auction period because of a player’s own error one or more cards of that player’s hand were in position for the face to be seen by his partner, the director shall require that every such card be left face up on the table until the auction period ends." Are we in the auction period?
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Law 22B1: the auction period ends when, subsequent to the end of the auction as in A2 above, either defender faces an opening lead.
So far as we know, this has not happened, the auction period has therefore not ended, and we're still in that period. However, further investigation unearths:
Case 1: neither supposed-to-be-opening-leader nor his partner won either "trick". In this case, neither defender can have led to a subsequent trick. Therefore, there is no way we can be in the play period, the criterion for ending the auction period and beginning the play period not having been met. So we apply Law 24, the eight cards from the two "tricks" are faced, the hand of the supposed-to-be-defender who thought he was dummy remains faced. Now, says Law 24, "Information from cards thus exposed is authorized for the non-offending side but unauthorized for the offending side". Both sides are offending here, so for the moment at least information from exposed cards is UI to everybody. Next, "if the offender becomes declarer or dummy, the cards are picked up and returned to the hand". So supposed-to-be-declarer and supposed-to-be-dummy pick up their two cards (each) and put them back in their respective hands. Next, "if the offender becomes a defender, every such card becomes a penalty card (see Law 50)" so supposed-to-be-opening-leader has two major penalty cards, and his partner has thirteen major penalty cards. Next, says Law 24, we apply Law 24C: "if two or more cards are so exposed, offender’s partner must pass when next it is his turn to call," but this is irrelevant in this case, since no one gets another turn to call (the auction, as opposed to the auction period, is over). What happens next? Well, ordinarily we would apply Law 41A, and opening leader would make a face down opening lead. But opening leader has two major penalty cards, so instead we apply
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Law 51: if it is a defender’s turn to play and that defender has two or more penalty cards that can legally be played, declarer designates which is to be played at that turn.
Now we're in the play period, and play proceeds normally, with due attention to the remaining penalty cards. Can we agree on this case?
Case 2a: one of the supposed-to-be-defenders "won" the second "trick", but not the first, so is, theoretically, now on lead. Since he has not led, neither defender can be deemed to have made an opening lead, and we are in essentially the same situation as in Case 1. Do you agree?
Case 2b: one of the supposed-to-be-defenders "won" the first trick, and perforce "led" to the second. It is your contention, as I understand it, that this lead constitutes an "opening lead" in the context of the laws. That being the case, you say, we are perforce already in the play period when the TD arrives at the table. Assume for the moment that you are correct. It is still the case that the thirteen cards exposed by not-supposed-to-be-dummy, and the three cards exposed by the other players in "trick one" are cards exposed during the auction period, and Law 24 applies to them just as it did in case 1. So the supposed-to-be-declaring side picks up their cards from this "trick", the one card exposed by supposed-to-be-opening-leader is a penalty card (major or minor?) and the thirteen cards exposed by his partner are major penalty cards. Now we deal with the second "trick". The lead to that trick, if made by supposed-to-be-opening-leader's-partner was perforce an "opening lead" out of turn which invokes the play period, and Law 54 applies. As I read it, declarer must accept the lead (Law 54C) because he saw the card supposed-to-be-dummy played to this second trick. We can argue, I suppose, whether declarer must apply Law 54B, or still has the option to apply 54A, but that should be a separate thread. The normal penalty card rules apply from here on, and play proceeds. If the "opening lead" was made by supposed-to-be-opening-leader, then supposed-to-be-dummy faces his hand and play proceeds normally, except... what happens to this "trick"? Must it stand? Which law(s)? In fact, if we're applying Law 54, does the "trick" stand? Again, which law(s) say so? If the trick does not stand, what happens to the cards played to it?
Have I described the cases accurately? Do you disagree with anything here? If so, please specify the matter of disagreement, and which laws you would apply instead. I'd appreciate an answer to the questions I raised in case 2a as well.