I'm not one pushing the refs narrative, but the bolded is a strawman argument. No one is saying anything close to "nothing to do with" relating to those other things. They made a lot of mistakes yesterday, but still had a chance to win. Very bad (non-)calls still may have determined the final outcome, which sucks.
The refs didn't make the Bucs put up 3 points in the second half, punting on 4 (I think) drives and blowing a 20+ point lead, either. Both teams did a lot of good and a lot of bad (in large part due to the other's good play) in regulation, which ultimately led to the Bills throwing for a likely game-winning touchdown, but settling for a game-tying field goal. The difference was a missed call.
Note: I do put more blame on the Bills in OT.