Personal experience, a tie game is the most tense situation. Yes, a lead of 1 or a deficit of 1 is a tense situation as well because the tides take major turns with the next goal. However, especially down to the very last, a tie game is one where someone HAS to score another goal and there's a distinct possibility (or in the case of overtime, inevitability) where the next goal will be the one that decides it and there may be no coming back from it. I think back to Game 6 of the Season 52 Challenge Cup Finals. In a tie game late, with Manhattan holding a 3-2 series lead, this game was absolutely pivotal. I had a firm belief we had to win that game then and there. There was no room to risk it in a Game 7 when we could snatch victory then and there. The tension in the air as we anticipated what the next line of commentary was was thrilling. The release when they announced we scored had us in absolute ecstasy. Sure, we could have given one right back, though the empty net situation gave way to a goal after. That also takes away from the tension - the empty net in a one-goal game. It all goes away the next time the team with a goalie in gets the puck. It's difficult, sure, though they have a clearly-defined out that basically marks the end of a game. In a tie game, everyone is attentive in every square inch.