I don't understand "too close to call"! If you are paying attention, and tracking the ball on the pitch, the pitch is either a strike, or a ball. Simply, there is no such pitch that is "too close to call".
Having blown my fair share of calls, I know for certain that the reason I blow calls is because I am not giving 100% attention to what is happening right in front of me. Also, I may not have anticipated what "could" happen, so when something unexpected happened, I was surprised. Again, simply my fault.
So, I believe you can move about 99% of those "too close to call" calls to "I seen that quite well" simply by anticipating would "could" happen and be prepared for anything. You will sell your close calls much better when you react with authority and confidence!
A little something I share with newer umpires about bangers at first base. I was taught to listen for the ball to hit the glove, and watch the foot hit the bag. If you see something before you hear it, SAFE! If you hear something before you hear it, OUT! But not always out!!! Consider this:
Light travels at 180,000 MPH. Sound travels approximately 2000 MPH. On those "too close to call" bangers at first where you really thing you seen and heard something at the same time, it is quite obvious that what you heard happened BEFORE what you seen, because sound travels MUCH slower than light does.
Try explaining that to a coach that is arguing a banger at first. I did once and the coach smiled at me and turned and walked away.
But really, if you are going to have a "philosophy" about close plays, don't make it "close pitches are strikes, etc...", make it "I will anticipate with might happen and will give my undivided attention to the play".
Bare down blue!