it is a good question but "unsportsmanlike" has always been defined as either using too much force or taunting. So excessive celebration is a delay of game, it is considered taunting. You point out that the team has the ability to decline the penalty so there ends up being no positive outcome for the offending team.
I was referencing Max's characterization of intentionally putting 12 men on the field to run time off the clock as "unsportsmanlike conduct."
And, no "unsportsmanlike conduct" is not confined to those areas ... "time wasting" variants are already included in unsportsmanlike conduct ... I included the NFL rule below ... unsportsmanlike variants from a to v.
And, again, the fact that you can decline the current penalty doesn't change the characterization of the act itself, in terms of sportsmanship, It either is sportsmanlike, or it isn't, regardless of whether or not its characterized as something that can be declined.
You'll even note that 2 consecutive delay of game penalties in a row IS ALREADY unsportsmanlike conduct (see n).
SECTION 3 - UNSPORTSMANLIKE CONDUCT
ARTICLE 1. PROHIBITED ACTS
There shall be no unsportsmanlike conduct. This applies to any act which is contrary to the generally understood principles of sportsmanship. Such acts specifically include, among others:
a. Throwing a punch, or a forearm, or kicking at an opponent, even though no contact is made.
b. Using abusive, threatening, or insulting language or gestures to opponents, teammates, officials, or representatives of the League.
c. Using baiting or taunting acts or words that may engender ill will between teams.
d . Any violent gesture, or an act that is sexually suggestive or offensive.
e. Unnecessary physical contact with a game official. Under no circumstance is a player allowed to shove, push, or strike an official in an offensive, disrespectful, or unsportsmanlike manner. The player shall be disqualified from the game, and any such action must be reported to the Commissioner, who may impose further discipline.
Note: Violations of (a), (b), (c), (d), and (e) will be penalized if they occur anywhere in the stadium in which the officials have jurisdiction.
f. Prolonged or excessive celebrations or demonstrations by an individual player or multiple players.
g. Using any object as a prop, or possessing any foreign or extraneous object(s) that are not part of the uniform on the field or the sideline during the game, other than the football after a scoring play or change of possession. If any foreign object(s) are deemed a safety hazard by the game officials, in addition to a yardage penalty, the player will be subject to ejection from the game, whether he uses the object or not.
Note: Violations of (f) and (g) will be penalized if they occur anywhere on the field other than the bench area.
h. Removal of his helmet by a player in the field of play or the end zone during a celebration or demonstration, or during a confrontation with a game official or any other player.
Penalty: For unsportsmanlike conduct (a) through (h): Loss of 15 yards from the succeeding spot or whatever spot the Referee, after consulting with the crew, deems equitable. If the foul is by the defense, it is also an automatic first down. If the action is flagrant and a game official sees the entire action, the player is also disqualified. See 19-2 for authority of Officiating department to instruct officiating crew to disqualify a player. Two violations of (a), (b), or (c) by the same player which occur before or during the game will result in disqualification in addition to the yardage penalty. Any violations at the game site on the day of the game, including postgame, may result in discipline by the Commissioner.
i. Using acts or words by the defensive team that are designed to disconcert an offensive team at the snap. An official must blow his whistle immediately to stop play.
j. Concealing the ball underneath the uniform or using any article of equipment to simulate a ball.
k. Using entering substitutes, legally returning players, substitutes on sidelines, or withdrawn players to confuse opponents, including lingering by players leaving the field after being replaced by a substitute. See
5-2.
l. An offensive player lining up or going in motion less than five yards from the sideline in front of his team’s designated bench area. However, an offensive player is permitted to line up less than five yards from the sidelines on the same side as his team’s player bench, provided he is not in front of the designated bench area.
m. Conserving time after the two-minute warning of either half by repeatedly violating the substitution rule while the ball is dead and time is in. See
4-7-2.
n. Two successive delay-of-game penalties during the same down when time is in.
o. Jumping or standing on a teammate or opponent to block or attempt to block an opponent’s kick or apparent kick.
p. Placing a hand or hands on a teammate or opponent to gain additional height to: (1) block or attempt to block an opponent’s kick or apparent kick, or (2) attempt to jump through a gap to block an opponent’s kick or apparent kick.
q. Picking up a teammate to block or attempt to block an opponent’s kick or apparent kick.
r. Running forward and leaping across the line of scrimmage in an obvious attempt to block a field goal or Try Kick, or apparent kick, unless the leaping player was in a stationary position within one yard of the line of scrimmage when the ball was snapped. A player who is more than one yard behind the line of scrimmage before or at the snap, may run forward and leap, provided he does not cross the line of scrimmage or land on players.
s. Goaltending by a defensive player leaping up to deflect a kick as it passes above the crossbar of a goal post. The referee may award three points for a palpably unfair act (
12-3-4).
t. A punter, placekicker, or holder who simulates being roughed or run into by a defensive player.
u. If a member of the kicking team is forced out of bounds, or goes out of bounds voluntarily, and does not attempt to return inbounds in a reasonable amount of time.
v. Attempting to call an excess or illegal timeout to “freeze” a kicker prior to a field goal attempt or a Try kick when:
1. a team has already been charged a timeout during the same dead ball period; or
2. a team has exhausted its three charged team timeouts that are permitted in a half.
If an attempt is made to call a timeout in these situations, the officials shall not grant a timeout, play will continue, and a penalty for unsportsmanlike conduct shall be enforced after the down has been completed. The penalty shall be enforced as a dead-ball foul if a timeout is inadvertently granted.