Can someone explain the reasoning behind the game ending with 1 second left on the slow motion replay clock.

I heard something about there has to be 2 seconds for replay to put time back on the clock. My guess is the reaction time of the ref seeing the ball hit the ground and signaling incomplete is 1 second. So when the ball, in slow motion, hit the ground with 1 second remaining, is allowed to run down to 0. Anybody have the actual reasoning?
Maybe because they ran a whole 5 seconds off on a FG right before halftime, should've been 2 seconds there so it even out.