If we don't allow the previous spot when "B" declines the "distance penalty", "A" can get an advantage from their penalty.
"A" is kicking a field goal from "B"'s 6 yard line on the right inbounds line. "A" makes the field goal but holds in "B"'s 10 yard line. Since "A" made the field goal, "B" will want a re-kick (accept the penalty). So when "B" declines the "distance penalty" to cut down the angle of the kick, if we move the ball back to the previous (basic) spot, "A" hasn't gained an advantage for their penalty.
If we move it to the ABO spot, "A" has gained an advantage for their foul. The ABO was designed to eliminate "A" gaining an advantage for their penalty.
If the ABO spot for enforcement was designed to prevent "A" from gaining an advantage for their foul, we shouldn't allow the ABO spot to give "A" an advantage when "B" declines the "distance penalty".
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