I can see this choice being used in Canada when late in the game, the team scored upon previously elected to apply a UR foul (to their benefit) on the ensuing kick-off, and the try tied the game or put A up by 1.
Play: 0:16 left in the 4Q. A scores, and after the foul, A also commits UR. B chooses to apply on the kick-off, because they believe that A's quality kicker wll make the PAT on the try anyway.
Ruling: With the expected choice of A kicking-off, they would do so 15 yards back, at their own 30. But B surprises us and elects to kick-off. Instead of their own 45, they now kick-off at the A-50. Kicking a single point here could win the game.
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Pope Francis
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