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I guess I am leaning towards saying PSK does apply. The kick ends when the IW sounds, and I would say the location of the ball at that time would be the spot where the kick ends (i.e. the PSK basic spot). Furthermore, the IW "replay" rules mention a down when a foul is declined; I would say that if a foul is accepted here, then the IW rules would not require an automatic replay of the down. K can then decline the foul and have a replay or have R's foul enforced as a PSK foul with R keeping the ball.
Finally, I think allowing R to keep the ball if the foul is accepted is just the most fair thing to do in this situation. This is also consistent with the intent of PSK, which so many people like to talk about. Look at the 4th and 4 situation mentioned above. If the foul is enforced from the previous spot, you are excessively penalizing R for the BJ's mistake.
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If the play is designed to fool someone, make sure you aren't the fool.
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