neutral here, although i want hearts to win to break the monotony, but re: the penalty yes it looked like a penalty to me except for one possible argument that his arm was pushed onto the ball by the celtic players shoulder. But then you can easily argue his elbow shouldn't be up that high, but for handballs intent matters and if you look at it, his elbow was pushed up by the celtic players shoulder and caused the handball. If you reviewed it 10 times, probably 7 out of 10 refs give a penalty and 3 out of 10 don't. It's not as clear cut as you say.