I think the Giants did it a few years ago or maybe their opponent did it.
They wanted to do it in the 2011 Super Bowl against the Patriots while trialing 17-15 with the ball on the 6 yard line. Bradshaw ultimately ended up not being able to kneel in time and scored the TD. Giants were down by only 2 with only a chip shot field goal to win the game. They didn’t need a touchdown.
In the 2015 season opener against the Cowboys, Eli admitted to telling Jennings not to score around the goal line while leading by 3. Jennings never actually took a knee, but did say he was told not to score. A touchdown would have extended the lead to 10 points. Eli later threw the ball away on 3rd down, stopping the clock when the Cowboys were out of timeouts, which allowed Dallas enough time to score the game winning TD after NY settled for 3.
I remember those plays. The Giants were not down by 3 or more points and the 2nd time they (admittedly) tried not to score it was a collasal failure.
This notion Dak should have taken a knee down 4 points is absurd. You never refuse to score a touchdown when a touchdown is required. It is not smart football. It is dumb football because there are no guarantees you will score the touchdown after. A number of bad things can occur. It’s alright to do it while down 2 or fewer points because there is a 99% chance you convert the FG for the win and negative yardage plays don’t significantly drop those odds.