I think this might have been the reasoning, moreso than trying to make a point about transfers. See where Towler is at and whether he can be an option for us in the second half of the season. If he isn't up to it yet, get him back out on loan, assuming that we can?
It didn't work today and was rightly rectified at half time, but if my thinking is correct then I wouldn't be entirely shocked to see him start the cup game next week to give it another go.