simple and straightforward. when messi hit the ball, tevez was the nearest to the goal, not even a mexican behind him (which would still have made tevez offside).
how the linesman missed that was beyond me (or anyone else i guess), this error was totally different from the england-germany one.
linesman is required to stay parallel to the 2nd- from-last defender all the time, the rule is very clear on that. so it's quite possible many linesmen could miss the lampard goal, but certainly not the tevez offside.
i say intorducing video review only for the judging of ball crossing goal line, none any other cases. this way most matches will be uninterrupted as the chance of using video replay surely is rare.