I watched parts of last night's game.
You would expect the refs to be either straight or biased towards Miami.
I saw two plays under Indiana's basket, one where Augustin (I think it was him) grabed Bosh's arm and pulled him down to prevent the easy basket when Bosh had already left his feet. Regular foul was called.
On the other play, Mahinmi grabed LeBron's arm when he was in the air and pulled him down to prevent the easy basket. In this case there was even a "hard" fall on LeBron's part but not overacting to sell the foul. Regular foul was called.
In both cases you could see the intent of the defender was to go for the arm to prevent the layup, not to go for the ball.
If there was any conspiracy from the refs, I would have expected them to favour Miami with a flagrant in those calls, specially after what we saw in San Antonio.
So for me this only shows that
1) refs are really inconsistent (nothing new here)
2) Allen did sell that flagrant (a fine should be in place)
3) Refs bought what Allen sold them even after reviewing the play