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What if we extend the discussion to non-contact fouls?
A1, running with a live ball, steps out of bounds at B's 35, but doesn't know it. He proceeds down the field, turns around at B's 5, and enters the end zone demonstratively backing up, Johnny Rodgers style; an official who also doesn't realize the ball was dead flags it for taunting. Is that a form of USC that can be assessed if the violator thinks the ball is live (or regardless of what he thinks or whether the ball is live), or is it a foul only if the ball is actually in play?
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