Fyldewhite
Tour Winner
So if I say to my buddy who has just stiffed an 8i 'hell of a PW you just hit there' with a smile on my face that our opponents may well not have seen - and they overhear this and that confuses them - they can claim I have breached a rule. Dodgy.
You are not allowed to deliberately mislead your opponent. You are not allowed to kick your ball out of the rough when nobody is looking. There's no difference. In both scenarios only you know what really happened and given the rules would need to call the appropriate penalty. Of course, in reality you would never contemplate doing either