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Looks like its 50/50 here, too.
If I'm the R and I can plainly see 1 second left when he calls it, I give him the 1 second. I think an R has to be conscious of the fact that this scenario is probably coming with the clock winding down and a potential TO being called. Just like if there's a pass or run for a first down, be ready to kill it as everyone in the place will look up at the clock the instant they hear the whistle. During the toss, I tell the captains that if they want a TO, they should find one of us and say it to us facing us - not the silent T with the hands, either. This is because in a tight game at the end of either half, the entire sideline is screaming "TIME OUT!!" and if the play ended near the sideline, I don't want a TO called because the coach yelled it.
In basketball, isn't there a rule that if there's less and .4 seconds, there can only be a tip in after the inbounds pass, anything over that, play on? Maybe it's just NCAA's.
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