Why is it an act of heresy? Does not Our Lord Himself command that without water there is no salvation? Further, no one is bound to believe in BOD as it is not a dogma, as regards baptism, only Sacramental Baptism is binding.
At any rate, there is no "unforeseen accident" to God.
It is a Dogma, Extraordinary Magisterium which you are asking for, is defined Dogma. ordinary Magisterium, which BOD and BOB pertain are Dogma's undefined but still required assent.
One of the marks of a Dogma is that it's meaning does not change and we are bound to believe it because it was always a part of the Deposit of Faith.
BOD has dozens if not hundreds of different meanings, theological opinions and applications - the one thing they all seem to revolve around is the "unforeseen accident" or the "death bed conversion" - and though it has been taught but because there are so many different meanings, it is not a dogma, certainly not defined, and no one is bound to believe it. As such, one who chooses not to believe in BOD is not guilty of any heresy - obviously the same cannot be said of Sacramental Baptism.
This is false, BOD has been taught always by the Catholic Church, the fact someone or some people may have had heretically misinterpreted it is irrellevant. Your Definition of a Dogma is also false, Dogma is that which came from Christ or the Apostles and handed down to us through scripture or tradition.
Furthermore you are contradicting the official Catechism of the Catholic Church created by Trent and used for all Priests up until present Crisis in the Church.
I have not seen these dozens of different meanings, nor do I care about them, When someone is on their way to be baptized or is a catechuman and dies before recieving Baptism they are given sactifying grace through their desire to Join the Kingdom of Heaven.