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The PSK criterion that states "K is not next to put the ball in play" was surely included to capture those occasions where there was a change of possession after the kick. It's pretty safe to assume it was not intended to cover this scenario.
I agree that by letter of the rule, we go back to the previous spot and enforce from there. But this is in no way consistent with the spirit of the rule, or the virtue of fair play.
Let common sense apply. (In soccer, we called this Law 18. Maybe we can call it Rule 11.) If the penalty is accepted, penalize from the end of the kick, where the ball was when the whistle sounded. If declined, replay the down.
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