Ok, in my eyes P.S.H. is one of those guys you can hire to play any role including an aged, diseased ridden mongoose with a lisp and I would believe his portrayal.
Still...
I am just not sure how keen I am to see anyone playing The Penguin in the next Batman movie. It's just that he's sucha clunky character that both Hoffman and director/writer Christopher Nolan would have to find a unique anggle to make him interesting and believable in this rendition of the series.
Still...
If anyone could pull it off...but currently the whole concept still lies in the early stages of rumour as Nolan hasn't even committed to a third film in the series.