I sorta think that the smart coaching move is to extend the game.
If you're down 4 and miss the 3 with 14 seconds left, the game is effectively over (assuming Boston gets the defensive board -- and, odds are they're going to get it). Because then you still need at minimum two possessions plus multiple missed free throws from the opponent.
You end up in the same situation, of course, with a missed 2, but it's more likely to get a 50-50 2pt shot with Lebron or Wade than it would be to get a 50-50 3pt shot.
My math may be all facacta, but actually the strategies look to be equally farfetched.

Figure a .333 chance of making a 3 and a .5 chance of making a 2. Figure that with an 80% free throw shooter, there's about a 36% chance of him missing one (1- 0.8 x 0.8). So, the Heat needed a 3 and a 2 plus a missed FT to tie. Whether you go for the 3 first or the 2 first, it looks like either strategy would have about a 6% chance of succeeding.
Eh -- I'm probably doing something wrong.
