I'm still trying to figure out

[IronEagle]

how that delay of game penalty was "declined". Who the F declined it?

[JuTMSY4]

I think they announced it wrong (shocking). I'm not sure why that would come up that way though.

1) It was 3rd and 5
2) the delay of game makes it 3rd and 15. That is the "on the play" penalty.
3) the unnecessary roughness* penalty makes it 1st and 10 after a 15 yard penalty. this was a dead ball foul.

*IIRC they called it roughing, which it can't be where the play is dead, but the effect was the same.

[TRENT]

it was apparent they didn't hear the whistle.

This is something the Refs should have easily concluded' by far the worst Zeebra Crew in the NFL