The AP and coaches polls used to put a lot more emphasis on # of losses - the committee does that a lot less and poll voters have had their mindsets shaped by that over the last 8 years
I'm not sure it's better or more accurate...but I'm glad they do so. Towards the end of the BCS era, the general scheduling mindset had become to schedule as weak a schedule as possible to avoid losses that would doom you in the polls. With the Committee's approach, you instead want to schedule the strongest opponents you can. Losing to Georgia won't really hurt you...but beating them is a huge feather in the cap. Meanwhile, beating Toledo is meaningless, but losing to them really hurts you. So you might as well try to take on the top teams
From a rankings standpoint, I'm not sure a loss to Georgia should reflect better than beating Toledo... But I do know that I'd rather see top teams scheduling Georgia and Oregon and Ohio St and Wisconsin and Oklahoma instead of Toledo, UNLV, Wyoming and Western Kentucky