Tough call here maybe, but I'd take 3rd and inches over accepting offsides and getting 2nd and 5. Granted in this game it seems that a good amount of time you get stuffed in short yardage so maybe it was better to accept but yeah, I was all for declining the offsides.
2-10-PIT 21 (4:55) 31-Joe Williams ran to PIT 12 for 10 yards. Tackle by 50-Evan Fleming. PENALTY - Offsides (PIT 99-Andrew Nelson)
Offensive Play: Strong I Normal HB Dive Strong
Defensive Play: 3-4 Normal Man Cover 1
http://fakepigskin.myfootballnow.com/watch/672#117106