The Florida Gators did this versus the Miami Hurricanes in 1971, too (which may be where Tampa Bay got the idea – the Gator got the NCAA passing record). The Gators, who were up 45-8, actually dropped to the ground to let Miami score.
The Gator Flop: http://www.youtube.com/watch?v=9_Uzu-wPFmc
Nothing to do with sportsmanship.