Correctable error quandry

[BayStateRef]

A question from the NCAA-W rules test is giving me problems applying it to a correctable error situation in a high school game (NFHS rules) that a buddy told me about. First the NCAA situation:

Q. Team A is not yet in the bonus when A2 is erroneously awarded a one-and-one. Both free throws are successful. Team B inbounds the ball and dribbles to midcourt and calls a timeout. During this timeout, the officials discover that A2 was awarded unmerited free throws. What is the result?

A. A2's free throws are canceled. Play is resumed with a throw-in to Team B at midcourt. (4-12-5)

The NCAA rule for correctable errors is identical in all meaningful ways to the NFHS rule.

I am having a hard time grasping this answer. Team A shot unmerited free throws and when the error is discovered, the points come off the board and the ball goes to Team B, which had the ball when the error was discovered. Wow. I don't see why Team A does not get the ball back for its rightful spot throw-in.

Now...the situation my buddy described. A1 releases a 3-point try, which is successful. While the ball is in the air, B3 is called for a common foul against A3 under the basket. Team A is in the bonus. The officials make a mistake and allow A1 to shoot the free throws and he makes them both. As Team B is bringing the ball up the court, the table sounds the horn and the referee stops play. The scorer tells the ref that A1 just made a 5-point play and the ref now realizes the error.

What is the correct procedure?

I know you cancel the free throws because they were made by the wrong player and it is within the correctable time frame. Do you then let the correct player shoot the bonus free throws with no one on the lane and then give Team B the ball at the POI?

Or do you just wipe out the the free throws and give the ball back to Team B (no free throws to Team A) since it had the ball when play was stopped?

If the first, then how do you explain the NCAA ruling in what seems to be a similar situation?