Yesterday in Cincinnati:

In the bottom of the seventh, Reds pitcher Todd Coffey throws ball three to Morgan Ensberg of Houston to make the count 3-1. Coffey dissents. Home plate umpire Wally Bell tells Coffey that he is dismissed. Reds manager Jerry Narron brings in Ryan Franklin, who throws one strike and one ball, and walks Ensberg.

Narron then replaced Franklin with Rheal Cormier.

According to Rule 10.18(g)(1):

(1) If, when pitchers are changed, the count is
2 balls, no strike,
2 balls, 1 strike,
3 balls, no strike,
3 balls, 1 strike,
3 balls, 2 strikes,
and the batter gets a base on balls, charge that batter and the base on balls to the preceding pitcher, not to the relief pitcher.

So, the walk was Coffey's. Franklin was credited with an appearance, but nothing else. He officially faced no batters.

Yesterday in Detroit:
In the top of the seventh, Chicago's Scott Podsednik bats against Detroit's Jamie Walker. White Sox manager order Podsednik to bunt and he gets two strikes on him. Detroit manager Jim Leyland decides to replace Lewis with Jamie Walker. Guillen matches Leyland and sends up Brian Anderson to bat for Podsednik. Walker blows strike three past Anderson.

Rule 10.18(h)(3)

(3) If, when pitchers are changed, the count is
2 balls, 2 strikes,
1 ball, 2 strikes,
1 ball, 1 strike,
1 ball, no strike,
no ball, 2 strikes,
no ball, 1 strike,
charge that batter and his actions to the relief pitcher.

So it's Walker's strikeout. But what about the batter?

Ahh, Rule 10.17(b)

When the batter leaves the game with two strikes against him, and the substitute batter completes a strikeout, charge the strikeout and the time at bat to the first batter. If the substitute batter completes the turn at bat in any other manner, including a base on balls, score the action as having been that of the substitute batter.

So Jamie Walker struck out Scott Podsednik without throwing one pitch to him. It really takes a batter with Podsednik's "unique" talents to do that.