The thing about SOS that bothered me is by winning games you decrease your SOS, especially if you're handing a team its second or third loss. The only way you can beat a top 25 team and have an SOS that reflects the win as a TOP 25, is if they're ranked high enough to absorb the loss. It also doesn't take into account situations like injuries. Take NC state as an example. They were ranked in the top 25 when UT beat them, but the next game they lose their starter for the season and have to start a true freshman at QB for the rest of the year. Were they better when UT played them than they are now? Probably but I doubt that's reflected in SOS.