Penalty for an out of bounds kick when the ball is in the field of play.

Why do they treat this play different than any other play in the game. Every other play does not depend on the location of the player but the spot of the ball when it is touched. It should be a dead ball when a player who is out of bounds touches the ball but it should be just like every other play in the game and the location of the ball should be determined by were the ball is not were the player is. Every time I see this call I don’t get it because I can’t find a rule that says the location of the player becomes the spot for the ball on a kick off.