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Again, I hate to keep harping on this, but I think you should understand a simpler play first. Here is the same play I referenced before:
PLAY1: 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.
In this play, R NEVER has possession of the ball. They never touch the ball. But the first touching rule allows R to put the ball in play next.
If you think the foul by R33 is a PSK foul, then it is because you acknowledge that first touching meets 2-16-2h5: 'And K will not be the next to put the ball in play.'
Yes, if we have an accepted foul, R cannot take the ball at the spot of first touching. They will get the ball at the spot from the enforcement of the PSK foul (either the end of the kick or the spot of the foul). And yes, the basic spot is the end of the kick, not the spot of first touching.
Now, if we accept that first touching meets 2-16-2h5, then the OP's question will also be a PSK foul and if accepted, will be enforced from the end of the kick or the spot of the foul.
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