My argument is that the "poor" (targeted) officiating was significant enough to influence a 50/50 game into a certain Bama victory.
But to address to the degree which poor officiating can affect a team, we have to ask: which factors affect the number of points a team scores on offense? Surely biased officiating can hinder an offense's ability to sustain drives and put up points. Field position (influenced by a non-existent fair catch ruling) can affect the number of points scored by an offense. Play calling can also impact the amount of points we have, but it's important to distinguish between poor play calling and poor execution. Our Vols were affected by both against the Tide. On the flip-side of the ball, flagging our defense for innocuous play helps Bama extend drives where we may have been able to get a stop.
All that being said, credit must be given to Bama's defensive line for creating that scoop-and-score. Our opponent stepped up their game in the second half, and we did not execute on a level enough to overcome flag-happy (towards us) referees.
In total, I would attribute our loss to:
Poor Officiating - 40% / Poor Execution (Vols) - 30% / Improved Play (2nd half Bama) - 20% / Questionable Play Calls - 10%