No, because the masters' committee admitted to making the initial ruling of it to tiger prior to his scorecard signing, thus being protected under rule#whatever.whatever that was just recently made in the past 3 years. They re-reviewed it and because it was the committee's fault for his invalid scorecard, it's just a 2-shot penalty. No matter who you are. Usually you can drop a ball anywhere near the original shot as long as its not closer to the hole, but the masters does things differently from top to bottom. The rules change constantly.
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