True Shooting Attempts (TSA): FGA + 0.44 * FTA
True Shooting Percentage: PTS / (2 * TSA).
I am assuming that TSA is multiplied by 2 since a succesful FGA would normally lead to 2 points back in the day.
However, aren't three-pointers then not overaly rewarded? I think this would be a more better calculation:
Modified True Shooting Attempts: (FGA + 0.44 * FTA) - 3FGA
Modified True Shooting Percentage: PTS / (2 * Modified TSA + 3 * 3FGA).
I think that this way TS% shouldn't go above 100% and this should be a more fair way to calculate "efficiency". I mean >100% efficiency shouldn't be physically possible anyway.
Anyone feel like crunching some numbers to verify these thoughts

Reference: https://www.basketball-reference.com/about/glossary.html#:~:text=TS%25%20%2D%20True%20Shooting%20Percentage%3B,is%20FGA%20%2B%200.44%20*%20FTA.