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OK here's my rrat. Polka knew she would have won if she pinned Yagoo after this Grand Finale Cutter. However, she decided to keep the match going for 2 reasons
1. to keep entertaining the masses
2. to put fear into her "boss"
With her title not on the line, all she really needed to do was instill doubt in Yagoo and it'd be considered a win from her point of view, and hitting her finisher while not even trying for a pinfall accomplishes exactly that. She did the exact same thing to A-Chan before too when she hit a late Acrobatics but didn't try for a pin, and thus far has only cared about actually winning against that stable when there was something of theirs for her to take: Ina's title.
It's why she was smiling in the victory cutscene behind Yagoo's back: it's not about winning, it's about sending a message.