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You are stepping on some real shaky ground once you start to think about penalizing a team for doing something you personally do not like. And attempting to justify those thoughts by using the "mockery" rule is even worse.
There appears to be a lot of attempts to misapply language in the rules to fit how one "feels" about this offense. The bottom line is this offense, under the current rule interpretations, is legal. Personally, I don't like the use of the exception in this manner. There are plenty of things coaches & players do that I don't like. But that doesn't mean I'm going to penalize them for it unless I absolutely know it is a rule violation.
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