Situation
On a beat to windward, boat B is on port tack, well clear of other boats, and she bears away to take a penalty. Boat A tacks to starboard onto a collision course with boat B. Boat B luffs to keep clear of boat A and then gybes and promptly completes her penalty.

Question 1
Did any boat break a rule?

Answer 1
No.

When a boat that is well clear of other boats starts to take a penalty, and the actions of another boat cause her to interrupt her penalty to comply with rule 21.2, she complies with rule 44.2 if she then promptly completes her penalty.

Boat A is sailing her proper course at all times, therefore rule 23.2 does not apply to her.

Question 2
Would the answer be different if the race was umpired?

Answer 2
No.