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Why does the UIL allow an extra point attempt when a touchdown is scored as time expires, even when the extra point won't have any impact on who wins the game?

Because many districts use point differentials as tiebreakers to determine who goes to the playoffs. It would not be fair for a team to score and not be permitted to add to its point total, when one point might put them in the playoffs. The clock doesn't run during PATs anyway. But remember, the defense can return a blocked, fumbled or intercepted PAT for two points, so going for more points can backfire.

Am I blind or did Little Elm not make the playoffs in 9-4A? They were 8-2 and beat Frisco, which has a worse record but is in the playoffs.

Little Elm and Frisco had the same district record, 5-2, which is what matters. McKinney Boyd was also 5-2. In 9-4A, when a three-way tie is broken by point differential, the remaining two-way tie is broken by head-to-head results. Frisco won the three-way tie on points, McKinney Boyd beat Little Elm head-to-head. Some districts use the points alone and don't revert to head-to-head.

Is it true that the selection of officiating crews is part of the negotiations between two teams when determining a playoff site?

Anything is up for negotiation for a playoff game, including which sideline has the first down chains. A coach might have a preference for using officials from a certain chapter. Sometimes, out-of-town chapters are selected for complete neutrality. Last year's Euless Trinity-Southlake Carroll game was called by officials from Houston.