This was clarified in the lotg for this year.
3. Disciplinary action – Advantage
Amended text
If the referee plays the advantage for an offence for which a caution / send off
would have been issued had play been stopped, this caution / send off must be
issued when the ball is next out of play, except when for the denial of an
obvious goal-scoring opportunity results in a goal when the player is cautioned
for unsporting behaviour."
Explanation
If the referee plays advantage for a DOGSO and a goal is scored it is a YC but
technically if no goal results the Law said it should be a RC. This is never applied
and is not seen as ‘fair’ as applying the advantage effectively means that a
goal-scoring opportunity remains; consequently, a YC is the fairest sanction,
whether or not a goal is scored.