SOS only matters in the abstract. When one loss USC with a weaker SOS was touted as a more legit national title contender than undefeated Utah who beat the team USC lost too I have a hard time ever listening to "SOS!!!" again as a talking point. Not saying it's not relevant but it's clear that a huge portion of the people who harp on it only use it as a weapon to wield against non-BCS schools