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Another way to think about it is, who was supposed to be putting the ball in play when the foul occurred?
Suppose K's free kick is out of bounds untouched, and a second later, K1 commits unnecessary roughness. R has a choice first of snapping the ball or having K kick it again, and then the UR penalty from whichever spot they choose. The dead ball foul has no effect on who the ball's next going to be put in play by, or how.
Or how about this: During halftime, a player commits unsportsmanlike conduct. When they resume, the penalty for that act has no bearing on who's going to kick off or in which direction.
When a foul occurs in a dead ball interval, it doesn't matter who last put the ball in play, only who's next putting it in play.
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