well there are loads of times when it's good to take a penalty, like tackling a defensive end who's about to steamroll your qb from the blind side, or a defensive back hauling down or holding a wide receiver who has him badly beat on a double move. or taking an intentional delay of game on a punt. and this is ignoring all the circumstances in which a team commits a dirty play and hurts an important player on the other team, but only faces a 15 yard penalty. the competition committee is really going to have their work cut out for them if they're going to ban every penalty that may be advantageous to the offending team. I should say strategically advantageous ... advantageous in the context of football strategy.