I don't mind going for it when you are out of your kickers range, when a punting will only push them back 20 more yards, and ideally you would want be at least past the 50 going to the endzone. It really depends on flow of the game, field position, score of game, time left in the game, but, I prefer to take 3 points in a close game then fail going for it on 4th down . Short fields inside your own 40 is pretty dumb in a close game.