I would never claim a bull that tipped over as was walking by me. If I have to shoot the bull, I have no issue tagging the bull.
You stay with the bull if you shoot until know you missed or hit the bull. Don't push the bull but no way any of us can say with certainty we just made a lethal shot unless you see 4 legs pointed up in the air. I see no emergency reason both the hunter and his buddy had to leave the hunt location. One should have stayed and should be the hunter. Because you just don't know the bull will not circle right back and that might be your last chance to put an actual lethal shot in the animal.
Another issue. Was a warm day but they knew that as the sun came up so if they did not have the ability to retrieve a downed elk then that is on the hunter for shooting when may or may not be able to recover the meat on a warm day. Two guys is one more than I have had to pack a bull out. I get the quarters in the shade if is warm and if there is no shade then I am not shooting since poor planning does not give me a right to launch an arrow.
If a bull elk walks by me and is not staggering then I would shoot. Maybe I see an arrow, maybe not. Maybe I see a fresh wound, maybe not. If I get to the bull and see an arrow that is not mine or a wound that is not accounted for then I would call out to see if a hunter is nearby. The elk only moved 100 yards so the hunter would have heard me. If I do not hear a response and no one walks up after about 5 minutes of me calling, I see no obligation to wait any longer and will tag the bull which is required by the regulations in almost every state. Promptly tag. Once I tag the bull, ownership is resolved in my mind. Appears F&G concurs in this real world situation.
I will say it again. Wounding a bull is not killing a bull. Lots of bulls walking around that were shot. Some recover fully. Some die slowly over weeks. If is a mortal wound that takes hours or days for the bull to die then perhaps an "imminently mortal shot" is a better rule of thumb to claim ownership when draw first blood.
I have no way to know if the bull in this story tipped over without another hunter shooting an arrow. The statement was a second hunter shot the bull. Putting the arrow in a bush, especially if there is a broadhead attached, is something I would do if no other place to secure so did not step or sit on it.
I have no way to know if the bull would have recovered from the wound if had not encountered the other hunter. Performing an autopsy in the field when an animal is shot by more than one hunter and then have someone give expert testimony as to the level of lethalness of an arrow's path is silly. Make a good shot. Stay near where you shot and be ready if the bull circles back or if you see the bull through a patch of trees or your self-selected wait time is now up. Have a plan to recover the meat before spoils. Have a plan to contact helpers if you are not able to recover the bull without them.
My 2 cents.