I will admit, I am not 100% sure, but I have been operating under the assumed case that it is relative to who you have played, and not who you could play in the future. One reason for this is, with so many preaseason tourneys, it would be impossible to predetermine SOS for teams who don't know their eventual opponent. In Tennessee's case, how could our SOS be determined in advance if we knew not our opponent in the second and third rounds or the Maui Invitational?
In either case, the numbers aren't wrong. It really is more pathetic than first thought if those teams are already calculated in. Kentucky twice, Vandy twice, Florida twice, Bama, Miss St., Connecticut, Memphis all left on our schedule. I'm not buying that they have been calculated into it, and if they have been, why are their SOS's so much higher than ours?