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Well it has something to do with the rule 8-5-2c.
ART. 2 It is a safety when:
c. A player on offense commits any foul for which the penalty is accepted and enforcement is from a spot in his end zone; or throws an illegal forward pass from his end zone and the penalty is declined in a situation which leaves him in possession at the spot of the illegal pass and with the ball having been forced into the end zone by the passing team.
So we don't have the option of letting B decline the penalty to get the ball. It is a safety either way.
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