Last round of the game; two players left. Each player gets one card. One player plays SEA MONSTER. What happens? No one wins the trick so both players lose the game and there is no winner? Or is is the winner decided by the tie-breaker rules? Or is the winner the player who played the SEA MONSTER and "retains control"?
No one wins the game--the sea monster has eaten the ship and both remaining crewmembers.
If in the same situation both players happen to have Walk the Plank, then the first one played takes the trick. (The player who won the tie-breaking duel in the previous battle wins the game.)