This got debated after the SB but I've always been of the mindset that you don't change how you call penalties late in the game. If the refs have been letting small stuff go all game between DBs and WRs, they shouldn't all the sudden start calling it all in the 4th. They set the precedent for what they will and won't call in that game. If they don't want that stuff happening late in the game, flag them early to set the tone on what will be allowed.
This got debated after the SB but I've always been of the mindset that you don't change how you call penalties late in the game. If the refs have been letting small stuff go all game between DBs and WRs, they shouldn't all the sudden start calling it all in the 4th. They set the precedent for what they will and won't call in that game. If they don't want that stuff happening late in the game, flag them early to set the tone on what will be allowed.