It is about purpose. If the defense is delaying in order to solely benefit themselves, then adjudicate to reward the offense. If the defense is delaying in order to solely disallow the offense from benefiting, then adjudicate to penalize the defense. Time becomes mostly irrelevant.
Wow, that was tough to interpret. My apologies.
The whole 5 second thing is about the game being done so why bother doing anything? Game has been decided, let's go home.
If you have more than 5 seconds, say in the first quarter, and a defender kicks the ball across the gym after a basket, that act is not about delaying the game. That act is about being unsporting in every sense of the word. Go with T and tack on DOG at the same time.