Nothing related to 25 vs 27: I found another loophole, let us be aware of this hypothetical situation too:
1. Driver A in Team X gets grid penalty in Round 1
2. Driver A creates a new sacrificial team Y along with 1-2 extra/idle drivers from some other team.
3. This sacrifical team Y serves the penalty in Round 2
4. Driver dissolved sacrifical team Y, and rejoins Team X for Round 3
5. All is hunky dory in Team X and Team X has circumvented the penalty
Hope this won't happens and it is very difficult to orchestrate this too, but just wanted this to bring to notice of admins in case they want to think about backup strategies.
1. Driver A in Team X gets grid penalty in Round 1
2. Driver A creates a new sacrificial team Y along with 1-2 extra/idle drivers from some other team.
3. This sacrifical team Y serves the penalty in Round 2
4. Driver dissolved sacrifical team Y, and rejoins Team X for Round 3
5. All is hunky dory in Team X and Team X has circumvented the penalty
Hope this won't happens and it is very difficult to orchestrate this too, but just wanted this to bring to notice of admins in case they want to think about backup strategies.