Said Moore: "The Watford player thought he was talking to one of his own, but he was talking to one of ours. I suppose you call that professionalism."
Watford took the lead after 61 minutes of an often dire exchange, Tommy Smith, sent away on the left by Micah Hyde, turned back and sent a long low cross into the Rotherham penalty area.
Keeper Mike Pollitt possibly caught in two minds by the incoming striker Heidar Helguson, was left stranded as the ball bounced on untouched into the far corner.
Rotherham responded by bringing on two substitutes and forging forward. The heart of the Watford defence which included the returning Sean Dyche, plainly short of match fitness, was stretched.
However Ray Lewington, the Watford manager, will be disappointed with the visitors ' equaliser.
While Rotherham possess some powerful players, skipper McIntosh was allowed to come in and stoop to head Curtis Woodhouse's corner into the net unchallenged.
"Our zonal marker had gone awol," admitted Lewington.
Worse was to come. After 74 minutes the impressive Chris Sedgwick sent over a delightful free-kick and Chris Swailes rose well above the defenders to head forcefully home.
From the re-start Watford skipper Neil Cox lost possession and Lee appeared to score a valid third only for the referee Carl Boyeson from East Yorkshire, to blow up for a foul on Cox.
"I thought we were fortunate that time," admitted Lewington, who agreed with Moore when the Rotherham boss said: "I couldn't see anything wrong with that goal."