So many of the calls in sports now are judgement calls. Right. I mean every play has holding, and the Ref has to judge when the holding becomes too egregious. It was funny to me reading Georgia fans during the game scream holding every play. My Buckeye friends were screaming the same thing the other way. I heard three commentators this Bowl use the term "He's just finishing off the Block." when everyone else was screaming "It's a hold!"
A lot of times those judgment calls end up pretty balanced, or the game has enough spread that a perceived judgement call against your team doesn't effect the outcome.
But then you have this CFP, both games close both games had huge swings in momentum that came from these judgment calls. I don't have the data, but I feel like 9 out of 10 times the TCU spear is called targeting. And I feel like 6 out of 10 times the Harrison Concussion is called targeting (the fact a flag was thrown immediately, and he was concussed raised my percentage to 9 out of 10 times the call would stand.) It's a judgement call and the Refs would defend either outcome.
Georgia's Superman 1st down he was marked a yard short, then the play was scrutinized and the ball moved. The next possession Stroud comes up a yard short on a scramble, the ref marks the ball where his foot goes out, and not where he was leaning outstretched. That play doesn't get the same scrutinized treatment. Result Georgia Touchdown, OSU Punt. The calls were probably right, but they were handled different and leads towards a feeling of Bias.
OSU's sneak the ball is snapped before the ref turns his head and acknowledges the time out. Smart is totally calling for a time out well before the ball is snapped but the Ref doesn't react till after. Numerous times the play stands with the Ref saying you did't get my attention in time. This time the Ref awards the time out, I didn't hear a whistle till after Rossi starts his dive across the line of gain, the whistle was super late. Leads towards a feeling of Bias.
Are the Refs biased? No. (I mean no, I really hope they aren't, but I don't know for sure, lots of money out there than can make good people do silly things.) But when those close judgement calls lean towards one team, and that team then goes on to win in a close game it feels to us fans that it was biased.