The rule is not “close to where” it is as close as possible, the penalty had nothing to do with his thoughts, it was because he admitted he dropped two yards behind where he should have, not acceptable no matter what he was thinking.
And he was penalized two shots for that when it was discovered which was proper under 20-5
He’s why he was not DQ’d from the USGA
http://www.pga.com/masters/news/usga-rule-regarding-tiger-woods-ball-drop
THE RATIONALE
33-7/4.5. Competitor Unaware of Penalty Returns Wrong Score; Whether Waiving or Modifying Disqualification Penalty Justified
Q. A competitor returns his score card. It later transpires that the score for one hole is lower than actually taken due to his failure to include a penalty stroke(s) which he did not know he had incurred. The error is discovered before the competition has closed.
Would the Committee be justified, under Rule 33-7, in waiving or modifying the penalty of disqualification prescribed in Rule 6-6d?
—Generally, the disqualification prescribed by Rule 6-6d must not be waived or modified.
However, if the Committee is satisfied that the competitor could not reasonably have known or discovered the facts resulting in his breach of the Rules, it would be justified under Rule 33-7 in waiving the disqualification penalty prescribed by Rule 6-6d. The penalty stroke(s) associated with the breach would, however, be applied to the hole where the breach occurred.
What you don’t understand is that dropping a ball further away from the pin is absolutely acceptable in most drop situations, including in two of the three drop options he had on this shot. Let me repeat, dropping a ball two yards further away from the pin in most golf drop situations is acceptable. Do I need to repeat this again?