the rule about “close to where” you played the last shot is vague. Had he said he thought he was close, he would have not been penalized. Since he said he was behind it two yards, which in many drop situations is perfectly legal, he was therefore penalized for his thoughts, and how he described them. Had he done the exact same thing but answered differently, no penalty.
Next?
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.