After the game, DB also said that he would make the same decision 10/10 times because the odds of making 3rd and 23 were so stacked against the offense. One of the problems with that line of reasoning is that he was assessing the wrong probability. If you decline the penalty, they have to kick a 50-51 yard FG on 4th down. If you take the 10-yard penalty, you are actually betting that you can hold them to less than 10 yards to make the 4th down kick even longer.
Accepting the penalty gave WF a 2nd chance at making the FG more manageable, let alone taking on the additional risk that they might score on the extra play or, gulp, make the 1st down.