Fouls at the end of the game...

[ChuckElias]

Here's my take for what it's worth, and it's pretty much the same as Juulie's.

If the offensive team is successfully playing keep-away, then the defense is going to have make a legitimate foul to stop the clock.

If the offensive team gets the ball into the hands of its best FT shooter and s/he tucks the ball away waiting for the foul, then the very first tiny bit of contact draws my whistle.

IOW, it's up to the offensive team how this situation plays out.