I've seen this explanation as well as several others and still find no logic or basis to support invoking Rule 33 to prevent DQ. As the ESPN piece says, Rule 33 states DQ may be waived "..if the Committee is satisfied that the competitor could not have reasonably known
(emphasis added) or discovered the facts resulting in his breach.." As in any sport, competitors are responsible for knowing the published rules, thus a golfer would be responsible under 33 to include the appropriate 2 stroke penalty BEFORE signing his incorrect scorecard. The fact that the Committee reviewed an inconclusive tape finding no breach during the round is irrelevant because the golfer (Tiger) was never told there was any Committee decision at that point, and the evidence of Rule breach came later in the golfer's public statements.
IMHO- The golf media is ignoring logic and rules precedent by closing ranks on the present situation out of fear that anyone saying otherwise will be banned by the Almighty Masters (a la announcer Gary McCord a few yrs ago).
BTW- Although from 2000, here's some background on other pro golf DQ's, inc. some with striking similarities to Tiger situation-