As for your list if you successfully switch into knock off, you beat Krook, Crawdaunt, Machamp, and Empoleon with Virizion, Ampibom is a horrible pokemon, Weaville is currently banned so its a moot point, and mega Absol shouldn't run knock off because it loses Pay Rough. Assuming the same of Cobalion, you beat Krook, comes down to rolls on Mega Absol, Crawdaunt, Weavile, Ambipom, and Empoleon. Obviously you won't always predict right, but neither will you opponent, and you're looking at this completely wrong anyways. I never make a team looking to have a response to every usage of a move, I make a team that looks to beat all of the top threats, so even though there may be no universal response to Knock Off, I'm not convinced that a 97.5 bp move (for one turn only) is broken just because it also removes an item. It is definitely a really good move though that definitely makes it's abusers more powerful, and it should probably be looked into.
Id like to call this into question as to what good is Play Rough for Absol in this UU metagame over Knock Off?
These two sets to come into this debate:
(Mega) Absol @ Absolite
Trait: Magic Bounce
EVs: 252 Atk / 4 SAtk / 252 Spd
Naive Nature
-Swords Dance/Night slash
-Sucker Punch
-Fire Blast
-Play Rough
(Mega) Absol @ Absolite
Trait: Magic Bounce
EVs: 252 Atk / 4 SAtk / 252 Spd
Jolly Nature
-Knock off
-Sucker Punch
-Super Power
-Psycho Cut/Fire Blast
Im advocating for the latter set. There is not many situations where play rough can overtop the power of Knock Off with coverage. Play Rough hits fighting, dark, and dragon. The former two are hit by Psycho Cut and Superpower and the dragons in UU are very few and between that they are hit for a KO by absol's other moves:
Latias: 252 Atk Mega Absol Knock Off (97.5 BP) vs. 252 HP / 252 Def Latias: 300-354 (82.4 - 97.2%) -- 62.5% chance to OHKO after Stealth Rock
Hydreigon: 252 Atk Mega Absol Superpower vs. 0 HP / 0 Def Hydreigon: 318-376 (97.8 - 115.6%) -- guaranteed OHKO after Stealth Rock
Haxorus: 252 Atk Mega Absol Knock Off (97.5 BP) vs. 36 HP / 0 Def Haxorus: 193-228 (63.9 - 75.4%) -- guaranteed 2HKO after Stealth Rock KOed with any follow up move
Kyurem: 252 Atk Mega Absol Superpower vs. 252 HP / 0 Def Kyurem: 318-376 (70 - 82.8%) -- 62.5% chance to OHKO after Stealth Rock
Zygarde: 252 Atk Mega Absol Knock Off (97.5 BP) vs. 4 HP / 0 Def Zygarde: 150-177 (41.8 - 49.4%) -- guaranteed 3HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Knock Off (97.5 BP) vs. 252 HP / 0 Def Zygarde: 150-177 (35.7 - 42.1%) -- guaranteed 3HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Play Rough vs. 252 HP / 0 Def Zygarde: 186-220 (44.2 - 52.3%) -- 18.4% chance to 2HKO after Stealth Rock and Leftovers recovery
Kingdra: 252 Atk Mega Absol Knock Off (97.5 BP) vs. 0 HP / 0 Def Kingdra: 184-217 (63.2 - 74.5%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Knock Off vs. 0 HP / 0 Def Kingdra: 124-147 (42.6 - 50.5%) -- 94.9% chance to 2HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 0 HP / 0 Def Kingdra: 228-270 (78.3 - 92.7%) -- 37.5% chance to OHKO after Stealth Rock
252 Atk Mega Absol Sucker Punch vs. 0 HP / 0 Def Kingdra: 153-180 (52.5 - 61.8%) -- guaranteed 2HKO after Stealth Rock
Noivern: 252 Atk Mega Absol Knock Off (97.5 BP) vs. 0 HP / 0 Def Noivern: 211-250 (67.8 - 80.3%) -- 43.8% chance to OHKO after Stealth Rock
Ampharos: 252 Atk Mega Absol Knock Off vs. 252 HP / 252 Def Mega Ampharos: 91-108 (23.6 - 28.1%) -- guaranteed 4HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 252 HP / 252 Def Mega Ampharos: 168-198 (43.7 - 51.5%) -- guaranteed 2HKO after Stealth Rock
Ill admit that play rough comes in handy against Ampharos and Zygarde. But not to the extent of using it over knock off. Majority of Dragons in UU are all OHKOed or 2HKOed by Knock Off+Follow up move. And those that think they are faster than Absol with choice scarf lose it upon entry. Even if they try to revenge kill with their choice scarf, its not like play rough has its merits anyways in that scenario.
Now on to the bulky fighters who can take a Knock off.
252 Atk Mega Absol Knock Off (97.5 BP) vs. 252 HP / 252+ Def Chesnaught: 55-66 (14.4 - 17.3%) -- possible 8HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Psycho Cut vs. 252 HP / 252+ Def Chesnaught: 108-128 (28.4 - 33.6%) -- 33.8% chance to 3HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 252 HP / 252+ Def Chesnaught: 138-164 (36.3 - 43.1%) -- guaranteed 3HKO after Stealth Rock and Leftovers recovery
4 SpA Mega Absol Fire Blast vs. 252 HP / 0 SpD Chesnaught: 226-268 (59.4 - 70.5%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Knock Off (97.5 BP) vs. 0 HP / 0 Def Keldeo: 96-114 (29.7 - 35.2%) -- 89.1% chance to 3HKO after Stealth Rock
252 Atk Mega Absol Psycho Cut vs. 0 HP / 0 Def Keldeo: 186-220 (57.5 - 68.1%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 0 HP / 0 Def Keldeo: 238-282 (73.6 - 87.3%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Knock Off (97.5 BP) vs. 6 HP / 0 Def Heracross: 111-132 (36.7 - 43.7%) -- guaranteed 3HKO after Stealth Rock
252 Atk Mega Absol Psycho Cut vs. 6 HP / 0 Def Heracross: 216-256 (71.5 - 84.7%) -- guaranteed 2HKO after Stealth Rock
6 SpA Mega Absol Fire Blast vs. 6 HP / 0 SpD Heracross: 188-222 (62.2 - 73.5%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 6 HP / 0 Def Heracross: 278-328 (92 - 108.6%) -- guaranteed OHKO after Stealth Rock
252 Atk Mega Absol Knock Off (97.5 BP) vs. 6 HP / 0 Def Machamp: 105-125 (32.6 - 38.8%) -- guaranteed 3HKO after Stealth Rock
252 Atk Mega Absol Psycho Cut vs. 6 HP / 0 Def Machamp: 204-242 (63.3 - 75.1%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Play Rough vs. 6 HP / 0 Def Machamp: 262-310 (81.3 - 96.2%) -- 18.8% chance to OHKO after Stealth Rock
252 Atk Mega Absol Superpower vs. 6 HP / 0 Def Machamp: 175-207 (54.3 - 64.2%) -- guaranteed 2HKO after Stealth Rock
252 Atk Mega Absol Knock Off (97.5 BP) vs. 4 HP / 0 Def Cobalion: 71-84 (21.9 - 25.9%) -- possible 5HKO after Stealth Rock and Leftovers recovery
6 SpA Mega Absol Fire Blast vs. 4 HP / 0 SpD Cobalion: 236-278 (72.8 - 85.8%) -- guaranteed 2HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Superpower vs. 4 HP / 0 Def Cobalion: 234-276 (72.2 - 85.1%) -- guaranteed 2HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Play Rough vs. 4 HP / 0 Def Cobalion: 88-104 (27.1 - 32%) -- 81.6% chance to 4HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Knock Off (97.5 BP) vs. 4 HP / 0 Def Virizion: 115-136 (35.4 - 41.9%) -- guaranteed 3HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Psycho Cut vs. 4 HP / 0 Def Virizion: 224-264 (69.1 - 81.4%) -- guaranteed 2HKO after Stealth Rock and Leftovers recovery
6 SpA Mega Absol Fire Blast vs. 4 HP / 0 SpD Virizion: 144-170 (44.4 - 52.4%) -- 19.9% chance to 2HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Play Rough vs. 4 HP / 0 Def Virizion: 286-338 (88.2 - 104.3%) -- 68.8% chance to OHKO after Stealth Rock
-1 252 Atk Mega Absol Knock Off (97.5 BP) vs. 252 HP / 252+ Def Hitmontop: 44-52 (14.4 - 17.1%) -- possible 9HKO after Stealth Rock and Leftovers recovery
-1 252 Atk Mega Absol Psycho Cut vs. 252 HP / 252+ Def Hitmontop: 86-102 (28.2 - 33.5%) -- guaranteed 4HKO after Stealth Rock and Leftovers recovery
6 SpA Mega Absol Fire Blast vs. 252 HP / 4 SpD Hitmontop: 82-97 (26.9 - 31.9%) -- 96.4% chance to 4HKO after Stealth Rock and Leftovers recovery
-1 252 Atk Mega Absol Play Rough vs. 252 HP / 252+ Def Hitmontop: 110-130 (36.1 - 42.7%) -- guaranteed 3HKO after Stealth Rock and Leftovers recovery
252 Atk Mega Absol Knock Off (97.5 BP) vs. 252 HP / 0 Def Scrafty: 39-46 (11.6 - 13.7%)
252 Atk Mega Absol Superpower vs. 252 HP / 0 Def Scrafty: 260-306 (77.8 - 91.6%) -- guaranteed 2HKO after Stealth Rock and Leftovers recovery
For knock off against bulky fighters, it is superior especially with a coverage move. However Play rough comes for immediate power. But still doesnt compensate for using it over Knock Off.