I think the key to this is here:
- The player must be aware that he or she is doing something illegal.
Even though the player is aware they are not faithfully applying the rules, they believe that it is their opponent's responsibility to point it out and that they are allowed to ignore the violation in the absence of that intervention.  
From a philosophy standpoint this is very different from stacking a deck or drawing extra cards and trying to obscure that fact to your opponent and a judge.  The player is stating that they genuinely thought they were allowed to do this.  That, it seems to me, is the heart of the cheating infraction, that the action is not only intended to gain advantage but to do so in a way that the, presumably non-cheating opponent, is not also able to take advantage of.  This player believes his opponent could legally pull the same thing on him if he didn't “know the rules”.   
As a side note if I were investigating this I would also think through the possibility that this is a cover story for the behavior, but I would probably rule it out on the basis of this is a terrible cover story =P