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I've explained it like this...
Any live ball foul committed against the scoring team when there is not a change of possession, or after they gained final possession may always be enforced at the succeeding spot.
For any foul, including the above if the succeeding spot is a try to be followed by a kickoff then such foul may be enforced on said kickoff.
Here is why I explain it this way:
Score A-0 B-8, last timed down of the game A's pass is complete for a touchdown while B1 commits a DPI foul. That foul may be enforced on the succeeding spot the try, but not overtime as there is no kickoff in overtime.
During the try from the B1.5 A completes a pass in the end zone while B1 is again flagged for DPI. That foul may still be enforced on the succeeding spot, the first play in overtime.
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