Verdict
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You are correct. They took the 5 yard penalty because it erased the touchdown. If we had accepted the 15 yard post touchdown penalty the TD would have counted and been assessed on the kickoff.The flag was thrown but they only marked off the 5 yards for the illegal shift .. The 15 yards for the taunting was not.. Here is the play by play
I'm sure it was not "declined" by the Cowboys..
- 1st & Goal at DAL 2
(5:42 - 4th) (Shotgun) J.Herbert pass short left to J.Cook for 2 yards, TOUCHDOWN NULLIFIED by Penalty. PENALTY on LAC, Illegal Shift, 5 yards, enforced at DAL 2 - No Play. Penalty on LAC-J.Cook, Unsportsmanlike Conduct, declined.