Quote from AAAintheBeltway:
He clearly misapplied the rule. Why is open to question. It's not like it was the Lumber Liquidators Open, where they would lose the TV audience if Tiger was out.
The rule that signing an incorrect card is an automatic DQ had been altered to account for situations where an infraction was called after the player had signed. The point of that however was to alleviate the unfairness of DQing a player who was not aware of his infraction. For example, he might dislodge a dead stick on his backswing and not be aware of it. A viewer notices it and calls in and the officials review the tape and call an infraction. A DQ seems harsh because the player had no way of knowing he had violated a rule.
Tiger's Masters' infraction was far different. It was charitably a case of not knowing the applicable rule. He made an improper drop and actually volunteered during the press conference, before the infraction was called, that he had moved back to drop at a certain yardage. The rule of course required him to drop as close as possible to the original spot.
This may seem trivial to non-golfers, but strict adherence to the rules is regarded as non-negotiable by most pros as well as golf fans. For example, a guy a year or so ago lost the Heritage Tournament at Hilton Head when he accidentally dislodged a dead stick chipping out of a greenside hazard. He immediately called a penalty on himself, even though no one else saw it and it was almost imperceptible on TV replays. He knew and in his mind, that was all that mattered.
You have to wonder how Tiger would have handled that situation.