that is absurd, and patently not true. You are NEVER required to drop your ball into your divot, or anyone elses. It may happen on a given drop, but is NEVER required. Players always try for a favorable drop...as they should. You are always given some latitude in a drop situation.
Besides, you miss the point: the penalty for improper drop WAS applied, after his round, two shots. So he did pay that price.
Hope this helps:
“The divot hole precisely marks the spot from which he played his previous stroke, so he must try to drop the ball where it first struck the ground as near as possible to the divot hole.”
I don’t think Tiger “cheated” - he just made a mistake.