If facing Mark Pearce as my judge and jury, I'd take the plea.
The law, 14-5 in this case, is quite clear- no scholarly analysis of original intent required or need to re-litigate what the meaning of the word "is" is. Phil made a stroke at a moving ball and the penalty is two strokes. The Rules 14 and 1 could not be more black and white in this regard.
Not that intent has any bearing, but my name ain't Solomon, so who am I to judge Phil's frame of mind? I mean, if the ultra-smart, beyond reproach James Comey could not gleen "intent" to break the law over a long period of time in setting up a private server bypassing strict government policies and procedures involving tens of thousands of emails and numerous classified communications transmitted over the internet, who are we to divine what Phil intended to do? Or is it reasonable to hold an aging professional golfer to a much higher standard than a cabinet level individual seeking to become the leader of the world?
A cleaner approach for Phil would have been to invoke 27-1. Stroke and Distance- "At any time, a player may, under penalty of one stroke, play a ball as nearly as possible at the spot from which the original ball was last played (see Rule 20-5), i.e., proceed under penalty of stroke and distance."
That he started to walk toward the putt as it was passing the hole then proceeded to mock-run before stroking the moving ball leads me think that the deliberation was in milliseconds and without consideration of the consequences. I would bet that he is embarrassed by his actions and he didn't do himself any favors by trying to justify them.
I have no doubt that if it had been George Pazin instead of Phil in the same exact situation, the penalty would still be 2 strokes, though George would probably have avoided the press until he could be more circumspect about what transpired.
P.S.- I did find it precious that the well-coiffed Brandel Chamblee seemed to enjoy pointing out Phil's need to be the smartest guy in the room. No need to accuse that panel of being Phil butt boys. Thank God the Golf Channel was not around during The King's heydays.