Nate Silver, while noting that it doesn't really matter from a substantive perspective,
points out that Iowa may not have actually been won by Mitt Romney after all:
Mr. Romney’s victory is unofficial — the counties have up to two weeks from the caucuses to send their final certified results to the state party. However, there is no provision for a recount in the caucuses, and the campaign which might have the most interest in pursuing one — Mr. Santorum’s — is making no effort to challenge the results.
Still, given Mr. Romney’s exceptionally small margin of victory, a single discrepancy could potentially reverse the outcome. On Wednesday, a voter in the town of Moulton in Appanoose County, Iowa claimed to have found one.
The voter, Edward True, signed an affidavit which stated that he had helped to count the vote after the caucus at the Garrett Memorial Library in Moulton. Mr. True claims that the results listed on the Google spreadsheet maintained by the Iowa Republican Party differed substantially from the count that had been taken at the caucus site. Mr. Romney had received only two votes in his precinct, Mr. True’s affidavit said, but had been given credit for 22 by the state. That would be enough to flip Mr. Romney’s eight-vote victory into a 12-vote win for Mr. Santorum.
Nate argues that a statistical analysis show True's claim is plausible, and notes that he witnessed multiple changes in precinct-level tallies as the Republican Party of Iowa tabulated results and corrected errors in previous counts. Given the delegate selection process and the widespread acknowledgment that an eight vote victory was essentially a tie, the final margin doesn't matter very much, but Nate concludes:
Eight votes, however, is not a lot of ground for Mr. Santorum to make up, so the outcome could easily change before the vote is certified. For now, the caucuses are probably best thought of as still being too close to call.
Although it's possible he could still "win" the caucuses, Rick Santorum is expressing total confidence in the results as reported on Tuesday night and Wednesday morning. That's a smart move; the last thing he'd want is to get bogged down in a battle that doesn't actually impact the number of delegates he wins. But in two weeks time, he might wake up to a nice little surprise: that he was in fact the "winner."