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But also note the neutral zone never expands into the end zone.
FG Attempt, ball snapped at the 1. B99 blocks the kick 1 yard deep in the end zone. He has touched the kicked beyond the LOS. Not really a big deal, because if the kick does not score it is a kick which has broken the plane of R's goal line, touchback!
BUT
3rd & Goal on the 1. Right Tackle A75 Blocks and pushes B99 1 yard into the end zone. (2 yard block) QB A1 rolls right and throws a forward pass into the end zone to A88. A75 is an inelligible downfield and may be guilty of OPI.
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