I think that it shouldn't be considered an incomplete pass. In basketball (at the high school level) coach and other coaches don't want you to mark down desperation shots (on the shot chart or the field goal sheet) of course unless it goes in (did happen this year.) The reason is that it could hurt your players' percentage if they miss because they are doing this in desperation.
But... If you think this way you would almost have to say that a hail mary would not be an incomplete pass.
Resources: I am a High school basketball manager
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