athletic department's true value. 10%-20% would be sufficient, maybe half on attendance and half on performance? Maybe with a slight offset on how many sports the school sponsors, since that is an indicator of how many mouths it has to feed...
Yes, Utah would fall, but others like Duke, North Carolina, Michigan State, Kansas, Connecticut would rise much closer to their true value.
Football definitely drives the bus, but basketball is also a money maker/substitute bus driver.