I've always said the math isn't that straight forward. I mean obviously 32pts would decide most games, but sometimes it could be much bigger than that but seldom in raw score differences, because that's honestly not how basketball works.
The refs can target specific behavior, and sometimes do so openly. When they target specific behavior and call it tightly on a player who often walks that line they can effectively remove a player from having an impact on the game, even if that player doesn't get into foul trouble.
If the refs target a specific facet of one teams game plan they can send that team into complete disarray as they try to figure out how to play a professional NBA game without a game plan.
This doesn't usually result in 32 point blowouts. The ebb and flow of basketball naturally keeps the score closer even when the end result is not in doubt.
Just imagine if the refs decided to flip the way they officiated Harden, like imagine if the league sent them all about 20min of video with specific instructions and said "These are illegal plays, fouls, etc. and you need to blow the whistle on these." They could easily turn Harden into a single digit scorer. Easily.