I've made a fair amount of posts giving some insight on how these things work combined with my personal opinion. This might get a little "rambly" but here it goes:
Of the P4 conferences, the ACC, top to bottom, has the worst officiating crews. Riveron is the ACC football officials coordinator is a former NFL guy and I'm sure he's widely respected, but he's not made any positive progress.
One clear example is the direction the ACC is going vs the rest of officiating. This year the ACC gave viewers an inside look of the replay process live during games. This is a marketing play by the ACC in the name of "transparency" for ACC officiating to "save face". The media widely praised it this year during broadcasts but there are two issues which play into each other -
First -> Many reviews were obvious decisions, but were drawn out to appear "thorough" in their reviews. Without viewers watching, it would (or at least should) have been much faster.
Second -> College Football is an entertainment product. Media heads want consistency in the duration of games - they want games to be ~3 hours every time. This is why we've seen multiple changes to timing rules, substitution rules, ect in recent years - its all in an effort to speed up the game. Most recently they changed the OT rules to not have another GT/UGA that goes 8 OT.
This is the direction the ACC is going, lengthening these pointless reviews to have officials look better, meanwhile getting eyes away from the actual media product - the college football game.
Everyone else (other P4 conferences) and most notably the NFL, are expediting the reviews. Get the game going again, get the clock going again, and try to fit the game into that media window. They recognize correctly that the media product is the GAME itself.
Now..... why did I post all that? Because it shows that Riveron and/or the ACC is incompetent at the bigger picture and are trying to market their way to show how good the ACC officials are. IMO its a "hail-mary" to save face, get some pats on the back from the announcers - its propaganda...
Playoffs:
We, luckily, will never have an ACC crew in the playoffs to avoid biases. Now, there are a few things with playoff crews and why officiating was better during our run.
1st -> The best crews from each conference are selected to work in the playoffs, so you're not getting some mid-week crap crew that is just trying to make it thru the season. You get the very best from each conference.
2nd -> The officials know that the game is the center of attention. The last thing they want to do is impact the game with a bad/questionable call - so you will naturally see less penalties called. Only the obvious/blatant penalties will get called.
3rd -> Other teams go an entire season with better/more consistent officials. Specifically talking about OT holding on DEs. Big Ten, SEC, and Big 12 are all pretty consistent on calling holdings. ACC is very inconsistent and showed in many games they weren't going to call it - so, as an ACC HC playing against Bain and Mesidor, I would have my tackles pushing right up against that line between no call and OH - why wouldn't you? All this to say, other teams don't get away with crap during the season, so they're playing "within the rules" during the playoffs.
To summarize - ACC officiating is worst of the P4. That is my opinion but I think its pretty clear. I can point to multiple calls, mechanics, and enforcements over the last 3+ years to make that point. SEC didn't have a great year last year but still top to bottom is a well officiated conference. Big 10 top to bottom is the leader and Big 12 is very solid even though they lack a real championship contending football team.
More than happy to expand on anything if there are questions.