Why not try attending a match officials course then demonstrating to the world your perfect application of the rules, without any ambiguity or interpretation?

Who are you addressing here?

Calm down, no-one in particular, just the average fan who holds an opinionated voice about the rules without ever reading them, and/or their interpretation without ever trying to apply them.

I am calm, don't worry. I've taken the Match Officials course so I'm alright!

But that's not what the law says, it makes no distinction between deliberate and accidental and a referee cannot determine intent.

Because a deliberate drop would have to be played immediately (backwards) by the foot. A player accidentally dropping the ball will not have time or presence of mind to do this so it invariably won't be a correct PTB anyway.