And... he admitted he dropped 2 yards back to gain an advantage. Now if he hit a wedge like I do two yards wouldn’t make a difference :)
That is what the committee must have seized upon -- gaining an advantage from a penalty.
But the fact that he did it so casually at the Masters and was so open about it in the postmatch interview tells me that he has been doing that for quite a while and so have all the other golfers.