Blood Bowl, and GW games in general, have more ways of enjoying yourself than other popular games. You can collect, paint or modify the models. You can play as a role-playing exercise. You can play casually. Or you can play to win. Sometimes winning itself is a relative thing-- some people would rather accumulate 250 SPPs to a single player than win a tournament.

I do not think that the T16 foul is necessarily always wrong or always right. There are many different nuances to it.

From my personal perspective, for instance, I never feel slighted when goblins or halflings foul every turn. Generally it is a miracle of the highest order if any of them survive to T16, so I almost feel as if they have earned the right to foul as underdogs. Also, it's funny to see a tiny gang of halflings put a boot to a CPOMB Minotaur.

A lot of people will say that if you are playing to win, you should always foul in the last turn. I disagree. The vast majority of instances were we play (eternal league, blackbox, tourneys) we do not face the same opponent immediately. Also, inducements and other missing players have an impact. For that reason, removing a individual player doesn't have a measurable impact on the next few games-- you are unlikely to meet the same player immediately, and the inducement and ranking system will balance it out to some degree. If you played rubbers of five games with the same team, or small tourneys without inducements, the logic for the foul would be more persuasive. I think in that instance, however, you might want to discuss it with the opposing coach[es] as a matter of etiquette.

From a meta-game perspective, it creates a dis-incentive to play expensive teams like elves and makes cheap base linemen a little more useful.

In my personal opinion, you should generally omit the T16 foul as a matter of gamesmanship if you want to win in the long run. Weaker, casual players may not continue playing if you project an image that is overly aggressive, obnoxious and ruthless. This is similar to the maxim you shouldn't needle or tease new poker players. Given the ranking system, however, you may just have more wins without any difference in rank or ELO points.

From a RPG perspective, some teams should always foul: goblins, chaos, nurgle, etc. Also, fouling, to me, is inherently fun. That's a personal view though, because I like to play bashy teams with base linemen. It can also act like a dis-incentive and equalizer with the dreaded CPOMB. If your opponent is sure that you will foul in that instance, he won't leave his killer prone due to Piling On.