Quote:
8.05 - b) The pitcher, while touching his plate, feints a throw to first base and fails to complete the throw;
(c) The pitcher, while touching his plate, fails to step directly toward a base before throwing to that base;
Rule 8.05(c) Comment: Requires the pitcher, while touching his plate, to step directly toward a base before throwing to that base. If a pitcher turns or spins off of his free foot without actually stepping or if he turns his body and throws before stepping, it is a balk.
A pitcher is to step directly toward a base before throwing to that base but does not require him to throw (except to first base only) because he steps.
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As you can see inregards to First Base OBR - he must step toward and throw to the BASE. On all other bases since he is not required to throw, he can throw to a player away from the base who can make a play. Otherwise the delay of game bit comes into play.