[BoomerSooner]

Is it possible that B thought it would be treated like a fumble if they declined it, but as an illegal forward pass (and therefore an incomplete pass) if they accepted it. I guess the most likely way this happens is that the referee gives the preliminary signal and before he can talk to a captain to give the options, the head coach for B starts waiving to decline the penalty. The by-the-book referee accepts their decision and because once a decision is made it is final doesn't bother to explain to anyone there is no reason not to accept the penalty.

Disclaimer - what I'm about to suggest is an unlikely explanation, but I'm putting this out there because I have some weird obsession with end of game clock management. I guess watching coach after coach go brain dead when the clock gets under 3 minutes is getting to me. I'm sure watching the video would support that what follows is not the case in this situation.

An alternate explanation is that it is possible that B didn't want the yardage. I gave the scenario in another thread of an offensive coach declining a penalty so as to not move the ball within the 10 yard line to start a new series. The purpose of this would be that the offense could run out the clock with 2 series but not with only 1. For example, Scenario 1: 1st and 10 at the 14. After 3 plays A gets a first and G at the 3 and could then kneel to run out the clock (they get 6 plays in this scenario). vs. Scenario 2: During a long run B is flagged for an incidental face mask while tackling A at the 14 yard line. The additional 5 yards results in a 1st and G at the 9 yard line. A will be able to run 4 plays before either a turnover on downs or scoring (TD or FG). Reversing this logic, if A committed the illegal forward pass at the 8 yard line, it is possible that B wanted A to only be able to have 1 series before scoring or turning the ball over so that he would have time to mount a drive to answer the score.