Here is the Tuesday Morning QB's take on last-second calls. I agree.
That flags should not fly on decisive plays numbers among the strangest contentions in sports. Of course officials shouldn't make bad calls on the final play, but they shouldn't make bad calls in a scoreless first quarter, either. Running into the kicker is illegal. It's illegal during a scoreless first quarter and it's illegal on the decisive play of overtime. Don't want a flag? Don't break the rules.
He says a little more, but this sums it up. Here is the link:
http://espn.go.com/page2/s/tmq/030114.html
There was more discussion about this kind of thing on another thread. Maybe about the Fiesta Bowl.