Region3
Ryder Cup Winner
Quite right - I should have been more precise and said that after being dropped the ball finished closer to the hole than it's original position or the NPR. The NPR could be further from the hole than the ball's original position but the rule says that if the ball is dropped relative to the NPR then the NPR is the reference point for 'nearer the hole', and the ball's original position becomes irrelevant.
If you're still talking about a drop after declaring unplayable, there is no NPR, just the original position of the ball.
If you're talking about dropping in general which might include the use of NPR, I'll wind my neck in
