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Stephen Elliott struck in the 62nd minute to put the Sky Blues ahead only for Nick Blackman to cancel out the strike with just six minutes remaining.
Thorn also felt his side had scored merely minutes before their opener when Kevin Malaga's header was kept out in a frenetic goalmouth scramble.
Thorn said: "It is always disappointing after going in front to concede a goal in the way we did - and even more disappointing was the one that wasn't given.
"I have seen it again and the guy on the near post was in the back of the net and the ball was a foot over the line.
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"I thought it was a cracking game. Sheffield are a very good side but I thought we more than held our own."
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