if you go 2nd then for it to pay off you must say if they score a TD and then I score a TD, then I’m going for 2 and the win.
in the regular season getting a TD wins the game so having the choice matters depending on your team, who they are playing,and how that day was going. If you rrm to be in a low scoring FG game with a bunch of short drives snd punts I’d be more inclined to punt and play D. If it was a back and forth high scoring game I’ll take the ball first.