It's known that the refs officiate the game differently in the playoffs but... why?

I love the way the game is officiated in the playoffs. They let the defense defend a lot more, they don't reward free throw baiting as often, and it generally seems like a more "pure basketball" experience in which the players are all making real basketball plays rather than trying to bait calls

I'm not sure if the data backs up the notion that the game is officiated differently in the playoffs but as someone who's watched the game for over 20 years, the difference seems pretty clear to me.

But my question is... why is there a difference? Why don't they officiate the regular season the same way?

Why do they reward FT baiting and flopping in the regular season?

Why do they swallow the whistle in the playoffs?

Is it because the refs are are nervous to make the wrong call in a high stakes environment?