Ok, let's do the same comparison with Michigan, Michigan State, and Notre Dame. Let's assume all 3 win their final game and then Michigan State loses to Wisconsin in the title game. Is it fair to rank a 3 loss Notre Dame team ahead of a 2 loss Michigan team that beat them? No. Is it fair to rank a 3 loss Michigan State team ahead of a 3 loss Notre Dame team that beat them? No. And you say it is also unfair to rank Michigan ahead of Michigan State in that scenario. All 3 of those cannot exist together. So how do you rank those teams? That's the problem with using head to head. It never is just about ranking two teams against each other. Sure, if you limit it to just Michigan and Michigan State then it seems unfair. But when you expand it to making an actual ranking of all the teams, there is no fair way to rank Michigan State, Michigan, Notre Dame, and Nebraska in a top 25 poll using head to head. There is always going to be some head to head matchup you have to ignore to make it work. So you have to go by total resume. BTW, if Michigan State does lose in the title game, it won't matter if the voters keep them right in front of Michigan or not. Michigan would be so far ahead of them in the computer rankings at that point that they would move ahead of them in the BCS standings. Don't fight the hypo. The reason you can narrow this discussion to 2 teams is bc that's the question: Team A won the teams' division, beat Team B h2h, and only has 3 losses bc they played in the title game. As between those 2, which should be ranked higher/be eligible for a bcs bowl? It doesn't work with ND bc they aren't in the same division and don't have a conference title game. UM only has fewer losses than MSU (in our hypo) bc MSU won h2h and thus played in a "bonus" game while UM sat at home. Doesn't seem fair to punish the team that lost what is basically a 1-game playoff for the benefit of the team that didn't even play in the playoff.