I hate flopping, but my theory has always been that players do it because the officials fall for it. If you watched Games 1 and 2, the refs were not falling for Harden's flops, which he quickly realized, and as a result, he did very little flopping the rest of both games. Imagine that. But when refs fall for it and blow the whistle every time, most players are gonna do it to get the cheap whistle and free throws. In other words, the refs are the bigger problem, not the players. It's like in football where defensive backs quickly figure out early in a game how much clutching and grabbing the refs will let them get away with that day, and then adjust accordingly.