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sj --
At last week's association meeting, we discussed the issue of granting/not-granting timeouts, when you know a team has none left (game management vs. game manipulation). Basically, if you are 100% sure the team is calling a timeout, you grant it, whether or not you're aware of how many they have left. In this case, you grant the timeout and give the T. It's between the coach and his book, as to how many timeouts are available - not the officials' responsibility. Refer to Chris Webber's infamous timeout call in the national championship years ago.
As far as not calling anything at the end of the game, if I knew a team was going to foul (albeit intentionally), I would call something, even if it was minor - seems to be the widely accepted practice, even at the collegiate level. More importantly, it's a safety issue.
My $.02.
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