While this seems like an issue that wont die, I thought the analysis by 82games was good enough to have its own topic. And I cant take credit for discovering the link (eventhough I do visit 82games occassionally). I saw it on Mark Cubans blog.

http://www.82games.com/game5refs.htm

In that same page, you should also click on the link that takes you to game five call details. There the author provides a good summary of the calls for each quarter.

Its good stuff, and by his analysis, he does show that the Heat got more calls. The only thing he missed was about considering the "possible" backcourt violation. It wasnt "possible." The NBA explained this and the refs made the correct no call. Other than that, I thought he analysis was pretty good, but still subjective as the author indicates.