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Subs before the 1st FT of 2 are inconsequential. There is no normal substitution that could have an impact on the game which could be made before the first FT but can't be made after the 1st FT. So, instead of creating two windows of time to make the exact same substitution, they eliminated the one that could have no impact and kept the one at a point that mattered.
In an endgame situation with regards to subbing after a made last FT...
The game situation can change relative to before the FT.
Before the FT, both team would likely prefer to have it's rebounders in the game (the shooting team may have enough trust in it's shooters to just keep their defenders in). After the FT, one team may prefer to have ball-handlers or shooters in the game and the other it's defenders. Or, one team my like to put in a certain set of players that have fouls to give.
Yes, this may benefit the defense but it may also benefit the offense...letting them get key personnel into the game at critical moments.
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