SC beat LSU by 24 last year, I guess that one left a mark. Those rankings you are seeing are not updated for Massey. In all the other polls you will see LSU, Uconn, Iowa, Utah, UCLA, Indiana, SC, VT, OSU and ND in the top 10 preseason rankings. The order will change between diff polls but those will be the top ten teams. UT will likely be 11 or 12 at the start. I would guess by season's end that UT will be ranked much higher than 11-12 as I think they will only lose 3-5 games all season prior to the NCAA tournament.
As for 2023-24 SOS, even though I am a SC homer, I have to say that they have the overall toughest schedule and Uconn has the toughest OOC schedule. In addition to the SEC schedule, SC plays the following ranked OOC opponents: Uconn, Utah, ND, MD, NC and Duke. Massey is giving a lot of weight to the B10 teams' SOS as he likely has that conference number 1 overall.