perhaps... i dont know if you see NBA coaches using a lot of timeouts right before 2 minutes because of this rule though. maybe you do... i dunno.
Here is my basic logic on the issue, as it pertains to BB, and that's without having any knowledge of the GE.
(1) Conceptually, taking a timeout should always be better than _not_ taking a timeout; the degree of the benefit can differ, of course, but there shouldn't be a situation in which a team should be made worse off by taking a timeout
(2) Given (1), if the AI coach is optimizing, there shouldn't be a game in which a team ends up not taking all of their timeouts
(3) The meat of the problem is that the coach should attempt to optimize timeout-taking so that he draws the maximum benefit, given the flow of the game (see the second part of statement (1))
(4) As far as whether NBA coaches actually do this -- my impression is that they do. For example, if they haven't taken a 20s timeout for other reasons in the first half, all NBA coaches will call it on the team's final possession for the half so that they can draw a play.
I've never been able to follow full timeouts, since there is an inordinate amount of "timeouts on the floor" for the purpose of advertising -- but I assume that very rarely, if ever, will coaches forfeit timeouts voluntarily.
Again, I know nothing about the GE and coach AI, but I assume it should be possible to introduce the necessary constraints:
* call at least one 20s timeout in the first half
* call at least two full and one 20s timeout and in the first three quarters (rule: no more than 3 timeouts in the last quarter)
* call at least 4 timeouts in the first 46 minutes (rule: no more than 2 timeouts in the last 2 minutes of play)
Plus, I notice there is one important thing which a coach may do with his TOs rather than let them expire: call a TO to make subs. Remember, TOs can also be called when the ball is in a team's possession (as opposed of dead, when you can make subs anyhow).
"I don't know half of you half as well as I should like; and I like less than half of you half as well as you deserve."