His hand was in the process of grabbing the ball marker when it grazed the ball. That is directly attributable. The ball rocked then returned to its original position. That is replaced.
What say you?
I think I got it:
“European Tour senior referee Andy McFee said Friday that a viewer emailed to say Harrington replaced his ball on the green and, as he took the coin away, his hand moved the ball. Since the ball was not replaced, Harrington incurred a two stroke penalty not reflected on his scorecard.”
He could have replaced the ball without penalty, but failed to do so since he did not notice it had moved.