How are going to disallow a timeout? I agree though. It should be at the last millisecond before the snap.
Yeah I dunno, Vin. That's a tough one because there are ligitimate reasons to call a last second time out such as when the QB realizes he's out of time on the play clock or when the defense realizes they've got the wrong package to deal with the audible that the QB just called.
Maybe they can make it illegal to for the defense to call a timeout inside of 2 seconds before the end of either the game or play clock if and only if the offense is in it's field goal alignment.