Yawn.. Just allow the defense to make a play if the PAT is blocked. It will force the defense to make an effort.
If they block the kick, the defense gets control of the ball wherever the play ends. If it is within the 20, the defense gets to decide whether they want the ball at the line of scrimmage or receive a kickoff.
The PAT is no different than a field goal. 11 players still have to line up.
Kick from another 5 yards behind the center.
If they block the kick, the Def gets the point.