Mark you are right almost every shot is important but the final shot in a one point ball game is going to be more important than the one taken at 6:52 in the first quarter. It has nothing to do with the importance if a ball goes in a ball goes in it's the last second shot at the buzzer that has to be right so in the NBA, they do not flex with less than 24 seconds left. Generally trail has the last shot. There are some procedures when ball is in back court and there is less than 5.9 seconds that the center has responsibility for shots taken in BC and lead has responsibility for shots taken in FC. It is a great system and personally the end of game procedures with NBA mechanics work better than the others.
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