NBA Ruling ONLY: counting a try that wasn't successful? (Video added)

[Nevadaref]

Need some help from the members here who follow the NBA and know the rules for that league.
Was flipping channels and saw a few minutes of this game tonight.
With about minutes remaining in the third quarter an OKC player attempted a 3pt shot from in front of the Memphis bench. A team member on the bench stood up and swung a towel over his shoulder, and apparently there was a second towel either inside that one or in his hand which flew out onto the court near the shooter. The try was NOT successful.
The official called a T, don't know to whom it gets charged (specific individual or team bench, coach, etc.) which makes perfect sense to me (one shot T was administered).
However, the crew also decided to count the basket! That I have a hard time accepting, but it certainly could be the correct NBA ruling. So I'm posting to ask those here who know.
1. Can someone post the NBA rule?
2. Was counting the basket correct?
3. Was awarding one shot correct? (I know that most, if not all, Ts on players in the NBA are only one shot.)
4. Possession was awarded to Memphis following the FT. Was that correct?

I ask because this would be handled very differently in a HS or college game.
Thanks.