No doubt in my mind 49ers would have won super bowl

[MW49ers5]

In response to the bold text, I was under the impression that if a penalty is committed on the final play (and the penalty is accepted) then the offense gets another play, despite having zero time left on the clock.

Having said that, I agree that it seems like a good tactic on the 2nd or 3rd to last play. The rule should be adjusted so the time lost is put back on the clock (unless the penalty is declined, of course).

You are 100% correct!...After batting this idea around for a few posts it dawned on me that it would not be such a good strategy for the last play...