I guess maybe it is all in how you define balking "to second base".
With R2, the pitcher throws to second but steps toward third. Balk. Seems like that's a balk to second base. Unless maybe you say he balked to the base he stepped toward. Of course then you reverse it and you have a balk to second.
Unless your argument is that the balk is for not stepping to the base your throwing to. I guess then you can't balk to any base. Or can you?
