SOS into consideration. As for taking out the worst defenses: 1) Cal 2) Oregon 3) ASU 4) Arizona. The number drops to 47.35. Of course, none of this needs to happen since SOS was already built into AQBR. Troy's best game, USC, was against a team in shambles at the beginning of the year. Anyway, I was mostly arguing with you because your first post was a reply to my first post. And my post states clearly that there is an argument that can be made to say they are not that far apart, but in the end Tanner is better. You have just stated the same thing. So we are essentially arguing about nothing...truce?