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I believe that the spot for the beginning of the next play should be R38. Reason: for the new PSK ruling, the rule states that the foul must occur prior to the end of the kick. By definition,"A kick ends when a player gains possession or when the ball becomes dead while not in player possession." (2-23-art. 2) Thus, the muff does not end the kick. The kick in this play ended at R23 when R45 recovered it. The enforcement spot is the end of the kick (R23 yard line) so the succeeding play begins at R38.
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