Case Book Question

[GPC2]

4.2.3 SITUATION E: K's ball, 4th and 12, orn R's 45-yard line. K8's punt is rollin on R's 16 when an inadvertent whistle sounds. R76 blocks K84 in the back on R's 22-yard line during the down prior to the whistle. RULING: If the penalty is accepted, the foul takes precedence over the inadvertent whistle and results in post-scrimmage kick enforcement. If the penalty is declined, the inadvertent whistle during a loose ball play dictates a replay of the down. (2-16-2h; 4-2-3)

Can anybody explain to my where the enforcement would be from? Would it be R's 16 - even though the kick never ended?

....or is this an error in the book?