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I only officiate basketball, but the reason I think Basketball is difficult is because decisions have to be made almost immediately with very little time to process what happened as a foul stop play immediately.
I don't think this is true to such an extreme with hockey as a foul doesn't necessarily stop play so you have an extra second or so to process things given that late foul calls are less noticable.
I would think soccer would be one that is hard to officiate, because 1) there is a lot of faking/flopping 2) only 1 official means you often have poor angles, and 3) a lot of judgement utilized in terms of advantage/disadvantage makes it very subjective.
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