Whatever it is, it is short. I have measured again, and the resistance is 1.1Ω across (with 0.06 being a full short). I will try to get a better picture later-on. One side looks like it blew-up and is lifted from the board, the component is definitely bad.
Regarding the vias, the color in the photo may be deceiving; I don't believe they are corroded. The second photo is the closest to real-life, but the colors are still wrong due to the LEDs on my microscope light. The vias are the same color (of copper) as the mounting holes nearby; and, the whole card looks like that on both sides. IF there was liquid damage, it was only a drop in the area of the blown SMD.