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Is it possible to declare the board fouled? Even if it is, it is somewhat unfair to give NS 40% as they would likely otherwise have gotten less because of their misunderstanding.
The board was completed. Thus either you leave the final score, or you assign a score, possibly weighted or split. Nothing else is legal.
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I think I would write 3NTx -2 which is the best likely result for EW. Maybe too harsh but I wouldn't know what else to do.
We do not use 'most likely' or the equivalent: that is Law 12C1E which does not apply here. We assign using Law 12C1C.
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NS did nothing wrong at all, having to deal with unnusual methods they have all the rights for missunderstanding, 3 spades (and 2 spades as well) is a pointless bid.
Unusual methods do not mean that the MI and UI Laws are suspended. Players are expected to play bridge legally even against unusual methods.
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One thing I am quite sure about: I would never compensate EW. After the incorrect explanation, their combined efforts are very silly. (Maybe it is correct to get real technical, and award EW 60%, minus the difference between defending 4♣ making and the achieved score? I don't really think so, but would like comments.)
As for NS, things are a little more complicated, but I would probably declare fouled board, giving them 40%.
Please let us follow the Laws. There was no fouled board, which is when it is changed between two tables, and all this 60/40 stuff was fine in the 1960s, but has been illegal and unnecessary over here for thirty plus years.
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I think that east's 3♠ bid is really awful on this pile of junk without even a spade honor, and borders on "failure to play bridge."
Failure to play bridge is a North American standard, not used over here. We may deny redress for 'wild orgambling' action under Law 12C1B.
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A procedural penalty for N/S for their actions on this hand, since south's explanation was both wrong and quite bizarre (what would double be?), ...
This all seems verey unsympathetic and makes me wonder what standard you assume these players to be.
----------2♦--P
-2♠-2NT-3♠-4♣
-4♠-Dbl--P---P
--P