Apparently, NOT. 2020 "Resolving Tied Games" Situation F (pg 87) suggests "A" responding to a live ball foul by B, on a successful Try, "Will likely take enforcement at the succeeding spot to begin overtime. (and then cautions) Game officials must be certain to explain the options clearly, not only during penalty administration, but also during the OT coin toss."
Situations B, L, & J all describe instances, for different type fouls (live ball/dead ball) where "succeeding spot" is determined, in the overtime period, after application of penalty enforcement, and selection by the winner of the OT coin flip.
ALF -Thank you for pointing out these four, Rules Book, OT, Case Book plays, however, they really have nothing to do with the conversation at hand.
Situation F is a live-ball foul by the opponent of a successful 2-point try. - Succeeding spot enforcement, the only succeeding spot is start of OT as explained in the Rules Book.
Situation B is a dead ball foul that occurs AFTER the end of regulation - Succeeding spot enforcement, the only succeeding spot is start of OT as explained in the Rules Book.
Situation L is a live-ball foul by the opponent of a successful 1-point try. - Succeeding spot enforcement, however, K has the option, replay the try, go for 2 (after enforcement of a half-the distance penalty) and win the game if they are successful / lose if they are unsuccessful, or have the penalty enforced at the start of OT as explained in the Rules Book.
Situation J is a dead ball foul that occurs AFTER the end of regulation - Succeeding spot enforcement, the only succeeding spot is start of OT as explained in the Rules Book.
However, in the play we are discussing, K committed a live ball foul during a non-scoring play which occurred during the last timed down of regulation.
* R can choose to accept the penalty with enforcement from the previous spot, replay with an untimed down, 4th and
15 5 for K.
(Any official who allows this option deservers a 9-iron to the nards)* R can choose to accept the penalty with enforcement from the succeeding spot, replay with an untimed down, 1st and 10 for R. (Likely)
* R can choose to decline the penalty and proceed to overtime coin toss. (Possible, but not likely)
What R may NOT choose to do, is carry the penalty enforcement for this particular foul into overtime.
Fouls for which the penalty may be enforced at the start of OT* Live ball fouls by the opponent of the successful Field Goal scoring team. (They would also have the option to replay this down in Regulation)
8-4-3* Live ball fouls by the opponent of the successful 1-point try scoring team. (They would also have the option to replay this down in Regulation)
8-3-5* Live ball fouls by the opponent of the successful 2-point try scoring team.
8-3-5* Any dead ball foul committed while the ball was live, by the opponent of a successful Field goal, or successful try.
10-4-5b* Any dead ball foul occurring after the end of regulation.
10-4-5bFouls for which the penalty may NOT be enforced at the start of OT (Unless the OT starts with a kickoff) * Live ball fouls, committed by the opponent of the 6-point touchdown scoring team.
8-2-2 & 8-2-3* Dead ball fouls occurring during a 6-point touchdown scoring team.
8-2-4* Dead ball fouls occurring after a 6-point touchdown and prior to the initial read-for-play on the try
8-2-5* Any accepted live ball foul occurring during a non-scoring play regulation.
3-3-3a & 10-4-2 EXCEPTION (Say for example the play we are discussing)I hope this helps clear things up rather than muddy the waters!