I like the possible variant that finds player B playing A's ball to the green (as per baseline scenario here) and A, C and D playing balls up but none anywhere near the green.
Player B goes to what he thinks is his ball on the green (it is after all the ball that he played and he didn't think any of the rest were on the green) but when he marks and looks at it he finds that it is not his ball - well not the one he played off the tee. Remember B didn't check the make of ball when misidentifying A's ball as his own back down the fairway.
And so B hunts around the green looking for his ball whilst A, C and D are busy looking elsewhere for theirs. And B's 3 mins runs out because of course he'll
never find his 'original' ball as it is plugged way back down the fairway
Now has B found his 'in play' ball - even though he's failed to identify it as being so
Or does B suffer lost ball penalty as well as penalty for playing a ball from the wrong place. Even if subsequently chatting with A it all becomes clear that the ball on the green was B's 'in play' ball - and A's original ball - resulting from B's mistaken identification back down the fairway.