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I would say that the answer is true. Any kick entering R's end zone is a touch back. Force is not a factor.
For penalty enforcement, the succeeding spot would be the 20 yard line. If K accepts the penalty,the penalty would be enforced from the 5 yard line- since the spot of the foul is behind the basic spot. First and 10 from the 2.5.
If K declines the penalty- it will be R's ball first and 10 from the 20.
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