When I last officiated TXHSFB by NCAA rules, the book identified acts as "unsportsmanlike" including the throat slash. If those are considered "taunting", how is horns down not? It has nothing to do with being soft. Here's the first 3 acts from this year's 2024 NCAA Football Rules Book verbatim.
Unsportsmanlike Acts
ARTICLE 1. There shall be no unsportsmanlike conduct or any act that interferes with orderly game administration on the part of players, substitutes, coaches, authorized attendants or any other persons subject to the rules, before the game, during the game or between periods. Infractions for these acts by players are administered as either live-ball or dead-ball fouls depending on when they occur. (A.R. 9-2-1-I-X) a. Specifically prohibited acts and conduct include: 1. No player, substitute, coach or other person subject to the rules shall use abusive, threatening or obscene language or gestures, or engage in such acts that provoke ill will or are demeaning to an opponent, to game officials or to the image of the game, including but not limited to:
(a) Pointing the finger(s), hand(s), arm(s) or ball at an opponent, or imitating the slashing of the throat.
(b) Taunting, baiting or ridiculing an opponent verbally.
(c) Inciting an opponent or spectators in any other way, such as simulating the firing of a weapon or placing a hand by the ear to request recognition.