Seems to me the intent is to prevent the player from gaining an advantage not intended by the rules. With the 3-second situation, the player needs to get all the way out of the key, lest he be gaining an advantage not intended. With the over-and-back play, the division line and the rules governing it are intended to prevent the player from returning to the backcourt and to give the defense a better chance of making something happen. Therefore, there are strict rules that the dribbler or player holding the ball have to follow, 'cuz if they don't, the defense gets the ball. In my mind, that's how those situations are different.
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