Under these rules, when one side holds a lead, it's easy to start dribbling and passing ineffectively to waste time, which is the main reason for the slow offensive tempo in NCAA games.
The reason for the 24 seconds is that it allows most teams to execute two complete tactical rounds.
People who often watch basketball games should know that a buzzer-beater is usually initiated in the last 10 seconds or so.
Now with the second offense compressed to 14 seconds, it means you must do one of two things during the second offense: execute a successful strategy, or execute two strategies within this time.
Theoretically, executing one successful tactic is the better choice, but neither coaches nor players can ensure this because tactics can be read by opponents. Once read successfully, you'll inevitably encounter situations where the strategy can't be executed and needs to be re-strategized.
