As long as you pass your courses with C's, it seems pretty unlikely that the program would rescind your acceptance.
As to whether or not this kind of thought process will fly in PT school, I find myself having a slightly different opinion than the others on this board.
Finals during PT school are an order of magnitude more challenging than what I remember finals to have been when I was an undergrad (which was some time ago…). There is more content in each class and many classes have both a written and a practical exam, each of which require their own unique approach to studying. Throw in a couple end-of-semester group projects, and finals quickly become a three-week rolling sh*tstorm. Heaven help you if you end up having to retake a practical.
If I gave 100% each day during finals, I suspect that I would crash and burn. I am constantly updating a spreadsheet with my grades to consider how much I really want to invest in studying for a given exam. If I need to make an 88 to make an A in a 5 hour class, I'll bunker down and spend 4 hours at the library. If I need a 98 to make an A and a 40 to make a B in a 3 hour class, I might spend a couple hours going over powerpoints with my wife and a bottle of wine. And there was a final where my B was so sealed in that I only studied for half an hour at my desk before the exam was handed out.
Marronew, It sounds like you're running the numbers, and it sounds like you're in a good position. No one is getting an offer rescinded for finishing with B's. I think that budgeting time and emotional energy at finals is an important skill that has helped me so far in school. Best of luck to you.