I have a couple of low-PA guys on a current playoff team, it might be worth calculating their percentages:
1989 Alex Trevino, 141 PA/162, 114 regular season PA (81%), 17 postseason PA in 4 games, 131 total PA in 166 team games = 128 PA/162 = 91% of real-life pace. He is listed as being "on pace for 2% more PA (143) than actual PA/162 total." 2% ahead of real-life would project to 147.4 PA per 166 games. Subtracting his 17 postseason PA, I read that as meaning he was treated as having 130 PA when he entered the playoffs. 130/141=92%. If he is treated as being 169 games into the season (we only needed 4 games in a best-of-seven), being 2% ahead of pace projects to 150 PA / 169 games. Subtracting his 17 postseason PA, that gives 133 PA entering the postseason, 94% of his real-life pace. With potential rounding errors, that could be consistent with the 5% of real-life PA being saved.
1989 Edgar Martinez, 196 PA/162, 199 regular season PA (101%), 16 postseason PA in 4 games, 215 total PA in 166 team games projects to 210 PA/162. He is listed as being "on pace for 5% more PA (206) than actual PA/162 total." If his 215 PA were projected over 169 games (162 + 7-game series), that would work out to 206/162.
So both examples tell me that after a round of the playoffs, fatigue is computed as if the season were 7 games further along for a best-of-seven series, even if the series did not last 7 games. The Trevino example is consistent with him being treated as if he'd used 95% (or 94%, plus potential round off error) of his real-life PA/162 before the postseason started.
Getting back to the original question of how much a player should be rested when entering the playoffs, you should consider how many games (and how many PA) he might accumulate during the playoffs. 3 rounds of playoffs could last 19 games, so you want the player to still be at 100% performance (110% of his PA/162) after 18 postseason games... after 180 total games. Generously assuming he'll average 5 PA/G in the postseason, that is 90 postseason PA. So you'll want him to enter the postseason with no more than ( ( 1.1 * Actual PA * (180/162) ) - 90), or (0.95 * Actual PA), whichever is greater. If I did my math right. I should be doing something else right now anyway!