I'm not sure the punter got the 1st. He rolled his ankle right before he went out of bounds and that caused him to go out a bit early. Don't look at where his feet are. Look at the ball. Its crossed the OB line behind the first down marker. He's a half yard short IMO.
So the penalty was on the Bills. Wait, Mangini decided not take the penalty? Oh my god, what the hell is WRONG WITH HIM!