Not all numbers are accurate. Anybody can put up a ranking system and say what they want about the SOS. Ultimately, if what pushes the thing in one team's favor is that their weakest opponents weren't as weak as the other guy's weakest opponents it doesn't really mean anything in terms of who has the better resume. No but when ones non common opponents are significantly better than another's it has an impact. UM: Purdue (72), @ Illinois (55), SD State (53), Western Michigan (77), Eastern Michigan (118) MSU: Wisconsin (13), Youngstown State (121), Florida Atlantic (182), Central Michigan (139), Indiana (142) Michigan and Michigan State were non common opponents for each other but they are literally 19th and 20th in the rankings so well throw them out. MSU gets a huge boost for playing, and beating, Wisconsin. That can't be emphasized enough. But they also get penalized for playing 4 teams that Michigan didn't play that are almost impossible to lose to. If Michigan really isn't that good like you say, they should get a boost by virtue of playing and beating halfway decent teams that thy stood a chance at losing too. Every single team in the Big Ten lost games to teams in that 55-77 range so you can't just dismiss them as slightly less worse patsies. IMO The schedules are fairly equal. If MSU has an advantage, it's too small to really mean anything.