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I a defensive game I could see deferring the OT kickoff as best. But in a game like Chiefs/Bills last year, you'd still want to take the kickoff and just assume TD-TD.
But then taking it first could suck because the Chiefs would probably kick the XP and the Bills could then go for 2 to end it.
So I think you always defer. But it's still much closer than the current rules.
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