[dr_lew]

You cannot be penalized for wrong intent. If the drop ends up being a legal drop, it’s a legal drop.

The penalty was applied in response to Tiger's remarks. The drops are observed by officials in the first place, and no infraction was noted. It would seem then that they took Tiger at his word that he had dropped illegally, and it is a mere footnote that ex post facto analysis showed that he hadn't actually done so.

[Moonman62]

The penalty was applied in response to Tiger's remarks. The drops are observed by officials in the first place, and no infraction was noted.

Later on it was found out that a former rules official saw the bad drop on TV and called a rules official he knew at the Masters. It wasn't just Tiger's comment.