Not to just be argumentative, but really, the umpire has final control. And that's a variable that hasn't been mentioned in this either. 3-2 count. Pitcher throws a ball at the outside corner, that the batter doesn't swing at. Is it a ball or a strike? Walk or strikeout? Given or taken? Maybe it's not just pitchers that are "giving" walks, but umpires too. A pitcher could throw the same pitches in the same spots with one ump and get 75% strikes, while another with a tighter zone could only call 55-60% strikes. It adds another complication in the "give/take" equation.