I have noticed this too. To be completely honest with you, I think at the majority of tracks there isn't anything fishy going on. Perhaps at smaller tracks there may be, with trainers and people "in the know" hammering horses at the windows in the final seconds.
My personal opinion is that it is happening more often and becoming more prevalent because of the increased ability of computers. Many of these odds drops are on overlays and horses with good connections. I believe it is people that are running computer programs designed to detect these overlays and bet them down.
Take a look at some late odds changes at Gulfstream, many times horses will dip from 15-1 to 8-1 and run up the field there. Maybe they are just delayed at updating odds, but it seems to happen a lot at that track.
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