Using the word attributed, maybe… but if he was asked how many losses were meaningfully influenced by bad officiating, I’m not confident the answer would be zero.
L has been rightfully very upset about officiating this year.
Add: he’s not one to complain about officiating in the public forum, so his comments questioning the officiating in a postgame interview are a BIG deal for him. Also, you can tell he’s trying to work the refs a little more recently… which is very much contrary to his nature and core philosophy.