The question of who has a "higher duty of care" sounds like an issue for legal advice, in which case a licensed attorney might be the best source. The following answer is not legal advice, but a general statement about the responsibility of Taekwondo officials.
Ultimately, everything that occurs during a Taekwondo event is the responsibility of those who host the event, with the tournament host, and/or director at the head of that chain. Within any particular ring, and during a match, the center referee is in charge of match management, and the one who is primarily responsible for enforcing the rules of safety.
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