Nothing in the LOTG says that deliberately going to the wrong space to take a TI in order to waste time
can't be a caution for DR--a TI is a restart. But once the ball is actually thrown, the restart has taken place and it no longer makes sense to think to caution. The time that would
perhaps get to a DR in a related scenario would be if the player moved up to where he had been sent back from
and still didn't throw, waiting instead to be sent back again.
(But I don't think the OP is really about delaying--I think
@Middle Man was pondering whether there should be some sanction such as USB or dissent for ignoring the instruction. But as others have said, no, it's just a TI to the other team. )
As an aside, whether I'm even worrying about that five yards is going to depend on where the TI is. In the attacking third, sure; in the back third, I'm probably not even going to notice.