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I would agree that the intent of the rulesmakers was not to facilitate this kind of abuse by a coach. However, the rule is pretty clear:
(NFHS 5-12-2) Time-outs in excess of the allotted number may be requested and shall be granted during regulation playing time or any extra period at the expense of a technical foul for each.
Same in college:
(NCAA 5-15-1) Art. 1. Timeouts in excess of the allotted number may be requested and shall be granted at the expense of an administrative technical foul charged to the offending team for each taken and (women) loss of possession of the ball.
I don't see an option to ignore the timeout request for any reason, malicious or otherwise. Shall is a pretty iron-clad rulebook word.
The rules do allow for forfeiting the game if it becomes a travesty.
To me that gives pretty comprehensive rules coverage for this situation. It may not be ideal coverage, but it is comprehensive.
What exactly do you propose the referee rule on that isn't covered?
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"It is not enough to do your best; you must know what to do, and then do your best." - W. Edwards Deming
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