In the first quarter of the Super Bowl, the Seahawks threw an incomplete pass on first down, leading to second down.
Except that the offense had a "false start," for a five yard penalty. The Broncos accepted it, and it was first and 15 instead of second and 10.
Why would the Broncos prefer the extra five yards instead of declining the penalty for a loss of a down? My understanding is that fewer opportunities for "conversion" often outweighs the distance.
Unless the penalty decision was governed by field position? The Seahawks started from the Broncos 30, and were pulled back to the 35, toward the edge of field goal range.