I don't know if they do, but they need to factor out each team's wins/losses on their opponents records. i.e. Miami shouldn't be 6-10 when doing our SoS, they should be 6-8. Better teams win more games, so they lower their opponents % and bad teams lose, so they raise their opponents %. They should factor this out to get a better look at how their opponents did against the rest of the league.