It is common to ignore last minute drops in victory conditions of wargames.
For example - the Wargames Research Group 1950-2000 tabletop rules in the "deciding the victor" section, has this senetence:
Quote:
Do not count elements that landed from air or sea within thier sides last 3 bounds.
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Which is clearly there to stop a potentially "gamey" tactic.
So - IF both players agree to allowing paras should thay choose do do so in a PBEM, a simple agreement to avoid landings after a certain move (75% of the contracted game length?) should suffice to kill any use of them as a "last minute" spoiler.
Cheers
Andy