I think it is a dumb dynamic to consider good losses more important than bad wins. You could have the number 1 strength of schedule, go 18-14 and be ranked ahead of a team who went 21-9 in an equal or better conference. So the 18-14 team plays a tougher non-conference schedule and goes 5-8 but 11-5 in a weak conference and 2-1 in their tourney. So that gives them an advantage over a team that won all 12 non-conference games but played a much tougher conference schedule and went 9-9.