Either it's an unplayable lie and it got moved with no penalty. The spot that i can think of is the par 5 on RSG. The bridge. if ball stops on the bridge the ball is moved with no penalty.
there are a few other spots.
the ball didn't actually get wet. Like on merion it finishes in the dirt near the creek. on the short par 4. what hole is that? 11? i forget.
you didn't count right.
Hole 6 on congressional is an example. can still make par if hit it into the water on the second shot birdie if you hole it. same thing with St andy 1 if hit drive into the water. there are others. but those are the most common pars after water balls.