United fell behind to Son’s opening goal at Spurs’ new stadium, before appearing to level just over two minutes later when McGoldrick converted Enda Stevens’ left-wing cross from close range.
But John Lundstram's toe was ruled to be offside in the opening phase of the attack, after more than three minutes of deliberation by VAR Jonathan Moss at Stockley Park.
United eventually claimed a deserved point when George Baldock scored the equaliser – but Gray was one of the more high-profile pundits who criticised the decision after the final whistle.
Speaking with colleague Richard Keys on beIN Sports, Gray said of VAR: "This is not fit for purpose. This process is destroying football as we know it. Anyone that thinks it's making the game better doesn't love the game."
Blades boss Chris Wilder became the latest manager to question the decision-making process.
"John Lundstram's big toe is bigger than it should be," he said. "It's just a bit of confusion from our point of view. When is the reset?
"It's gone down the right, John has crossed, it's gone back out, where does it reset because we have attacked down the left-hand side.
"The length of that stoppage I think doesn't do anybody any good, from the managers to players and, more importantly, the supporters. If it is offside, it's offside and we have to get on with it and accept it.
"My heart sinks every time. It is here to aid referees. It affects the game, the length of time it takes, that's the disappointing aspect of it.
"We have to have a big look at it in the summer, it is going to be here to stay, there's no doubt about that. It is going to have to run its course.
"It seems like every press conference it is the major talking point.
"I am disappointed with that because we should be talking about how we have gone toe-to-toe with the Champions League finalists, it fills me with immense pride with how we have played."