Bret - I think the easiest way to say this is that in ANY situation that does not involve the inning ending in the middle of an at bat, if ANYthing happens that changes the person standing in the batters box without the first batter completing her at bat, the count remains the same. I cannot think of an exception. If there is an exception, it would be spelled out in the rulebook.
I think a precedent here for changing batters (not via substitution - but between batters already in the lineup) is set in the rules telling us that if B3 comes to bat in B2's slot, and doesn't complete her at bat, with B2 coming in to finish the at bat. We have no foul or penalty in this sitch. Clearly what matters regarding BOO is "What batter completed the at bat?" If the proper batter (B2 coming back in to finish), no foul. In the OP, we have B3 coming in to complete B2's at bat - since the person who completed the at bat is not the proper batter, we have BOO.
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"Many baseball fans look upon an umpire as a sort of necessary evil to the luxury of baseball, like the odor that follows an automobile." - Hall of Fame Pitcher Christy Mathewson
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