That penalty doesn't really help the Lions as much as people think. The clock was stopped and yeah Goff took a sack but it went from 1st down to 1st down with a stopped clock
So the thought process is this: You are playing to win the game. So in that case you need 15 points. If you score and kick the XP then it comes down to the 2pter. If you go for the 2pter on the first try and miss it you still get one more chance to tie it.
Bucs had plenty of chances and screwed up. Missed FG, dropped interception that gave the Lions 3. Mike Evans dropping that pass that led to the pick and not blocking Hutchinson.