Enforcement Options for Illegal Forward Pass

[PocketSidewalk]

NFHS Rule 7-5-3:
(emphasis mine)

... If the penalty for an illegal forward pass is accepted, measurement is from the spot of such forward pass. If the offended team declines the distance penalty, it has the choice of having the down counted at the spot of the illegal incomplete forward pass or (if the illegal forward pass is caught or intercepted) of having the ball put in play as determined by the action which followed the catch.

I've read and re-read this section of the rulebook a few times, and I can't think of any reason why the offended team would want to decline the penalty for an illegal forward pass that was incomplete. Given the option of having the down counted at the spot of the pass versus having the down counted at the spot of the pass with a 5-yard penalty tacked on, why would it ever be advantageous to pick the former?

Can anyone else think of a reason the offended team might want to decline the distance penalty of an illegal incomplete forward pass? (Other than sheer kindness...or pity.) Is there a potential situation that I'm overlooking?

I've also considered the possibility that this text was added simply to clarify where the ball would be next put in play following an illegal incomplete forward pass when the penalty was declined. Instead of going back to the previous spot as is done on legal incomplete forward passes, the ball is put into play at the spot of the illegal forward pass.

What are your thoughts? Would this ever be a viable option for the offended team, or is this just meant to clarify the location of the succeeding spot?