25 team would have the same record, given the strength of schedule. In other words, its applying wins and losses to Strength of Schedule.

TLDR: The system shouldn't guess and rank on potential, it should be based on actual success on the field.

Here is the AP top 13.

1. Texas - SEC - SOR = 6: overrated
2. Oregon - Big 10 - SOR = 1: underrated
3. Penn St - Big 10 - SOR = 2: underrated
4. Ohio St - Big 10 - SOR = 14: way overrated
5. Georgia - SEC - SOR = 7: overrated
6. Miami - ACC - SOR = 4: underrated
7. Alabama - SEC - SOR = 9: overrated
8. LSU - SEC - SOR = 11: overrated
9. ISU - Big 12 - SOR = 5: underrated
10. Clemson - ACC - SOR = 21: way overrated
11. Tenn - SEC - SOR = 16: overrated
12. Notre Dame - Ind/ACC - SOR = 15: overrated
13. BYU - Big 12 - SOR = 3: way underrated

I define "Way" as getting ranked 10 or more spots away from where your record says you should be ranked. SEC has 5/5 overrated. Big 10 actually has two underrated because even the Big 10 takes a backseat to SEC when it comes be being overrated. But of course Ohio St. gets massive special treatment despite not proving it on the field.

ACC has Clemson and Notre Dame overrated as per usual, and any other team is underrated to make room for the inflation of SEC and Big 10.

Big 12 both underrated and BYU is the only team there that is "way" underrated.

Ole Miss was rated 9th in the country last week and they hadn't beaten anyone. They still haven't beat anyone. SOR is 38, but they are ranked 18th in AP and 15th in coaches. SEC is good, but the more overrated they are, the more people they get into the playoffs. And the more they get in the playoffs, the better the chance one of them wins it all. It's a cyclical self fulfilling prophecy.

SEC teams are deeper than most teams outside the SEC, so I think they have better chances to win all season long. But the system shouldn't guess and rank on potential, it should be based on actual success on the field.