Football Rules- Why don't teams decline this kind of penalty?

[BadBoyBenny]

Ok, let's say Oklahoma was thinking we have a 60% chance to make the field goal and a 50% chance of a touchback from the 32, but a 55% chance of a touchback and a 10% chance of a field goal from the 37.

Maybe they think the extra chance of a touchback is not worth the risk if they can't back themselves up.

Maybe the other team thinks this scenario is a possibility , but decides to themselves that they want to trust their offense and don't need field position.

Not saying this is normally the case but this could be possible.