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You have first touching, a PSK foul and K in possession at the end of the down. The only time first touching is cancelled is if R fouls after touching the ball or if any foul is accepted.
If K accepts the penalty, it will be 10 yards from either the end of the kick or the spot of the foul (using all but one).
If K declines the penalty, R will most certainly take the ball at the spot of first touching. (R could decline to take the ball at first touching too and it will be K's ball).
The key to remember for PSK (2-16-2h) is that it is not who is in possession at the end of the down, but whether K would be the next to put the ball in play. Since we have First Touching, that is not the case.
We can make the play simpler, keeping the same two elements that are confusing you:
4th and 8 from K's 30. R33 holds K12 beyond the NZ during the kick. K20 falls on the untouched kick at R15 yard line.
We still have First Touching, PSK and K in possession at the end of the down.
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