I think that you gotta call hits like these away from the play (20-30 yards), even if they are "legal" hits. The fact that they are so far away and on a player that is not part of the play is what makes it an unnecessary roughness foul. You could be asking for a world of hurt, as the offended team might look for retaliation if you don't. If I am close enough, I will use some preventative officiating and letting them know that I am there in order to avoid having to throw that foul.
Are you always enforcing as a Dead Ball foul though? If you know for certain that the ball wasn't in the end zone at the time of the foul, you could take the points off the board and enforce from the flag. If you don't know, then you'd enforce as a dead ball.
They'll learn not to do that real quick if it costs their team a TD.
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