I am all on board with a slighly looser rule book in the playoffs, meaning that 50-50 calls maybe go towards no call.
I am also, with limits, ok with refs simply not calling anything but obvious calls.
I am not ok with the “balancing of calls” that refs do. If one team takes a majority of penalties on the standard that ref team is working off of, that is on them. There should be zero pressure to balance out the calls on officials.
Additionally, I would love to see more coincidental penalties called and/or calling one team for one penalty and another for 2 in a scrum.
Keeping the game competitive, balanced, fair is not the job of the officials. A consistent standard of enforcement and keeping players safe is.