The following comes from the SJC records (case #2007-8 -- PDF document):

On February 20, 2007, TE Howard Davis filed a dissent with LAP concerning its exoneration of TE Wilkins (ROC 2007-08; p.17).

Now, I really don't get it. In the following snippet TE Davis clearly admits that although there is a mainstream view in the PCA about Baptism, the views of TE Wilkins are not out of accord with the Standards at this point. He even admits that there is some level of of inconsistency in how the Confession speaks on this point.

During this snippet Mark Duncan mentions the following from the Westminster Standards:

Question 167: How is our Baptism to be improved by us?

Answer: The needful but much neglected duty of improving our Baptism, is to be performed by us all our life long, especially in the time of temptation, and when we are present at the administration of it to others; by serious and thankful consideration of the nature of it, and of the ends for which Christ instituted it, the privileges and benefits conferred and sealed thereby, and our solemn vow made therein; by being humbled for our sinful defilement, our falling short of, and walking contrary to, the grace of baptism, and our engagements; by growing up to assurance of pardon of sin, and of all other blessings sealed to us in that sacrament; by drawing strength from the death and resurrection of Christ, into whom we are baptized, for the mortifying of sin, and quickening of grace; and by endeavoring to live by faith, to have our conversation in holiness and righteousness, as those that have therein given up their names to Christ; and to walk in brotherly love, as being baptized by the same Spirit into one body. WLC Q167

Q. 94. What is baptism?
A. Baptism is a sacrament, wherein the washing with water in the name of the Father, and of the Son, and of the Holy Ghost, doth signify and seal our ingrafting into Christ, and partaking of the benefits of the covenant of grace, and our engagement to be the Lord’s. WSC Q94

Okay, here is the audio snippet (8 minutes in length).