To the best of my knowledge, the bulk of the aircraft that went into the water were VNAF; that is to say, South Vietnamese. They were not US government property.

The very famous exception to that—and what I suspect you're thinking of—is the landing of Major Buang Ly on USS Midway.

Faced with a time limit imposed by Buang's fuel reserves, Captain Lawrence Chambers ordered a large number of US helicopters pushed overboard to make room for Buang to land. He was not punished for his actions.

From an interview with him and the air boss in charge of the flight deck at the time:

CAVANAUGH [interviewer]: So in total, how many of the helicopters do you think went over the side?

CHAMBERS: I did not look because I thought I was going to get a court martial and I wanted to be able to sit down in front of them and said, I don’t know.

...

CAVANAUGH: And I know, Larry, that you traveled here for this event, and we do know that you didn’t get court martialed.

CHAMBERS: Thank you.

CAVANAUGH: You retired as an admiral.

CHAMBERS: Yes, I did.

It's entirely possible that there are other instances of US equipment going overboard that I'm not aware of, however.

No, the aircraft that the South Vietnamese shipped and landed and on carriers were not US government property, they were South Vietnamese. Since that country ceased to exist with the Fall of Saigon, there was no sort of punishment for the pilots or aircraft carrier crews. Many South Vietnamese F-5 Freedom Fighters, for example, ended up in storage after being ferried on American carriers.