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I believe you are incorrect in your assertion. by Fighting_Artichoke

If Notre Dame and Louisville both win out until the ACC tournament final, and the Irish then defeat the Cardinals, we will have one more loss than Louisville but far more better wins, including going 2-0 vs. Louisville. The committee values good wins over bad losses, so any way you look at it, Notre Dame would have the stronger resume.

Louisville cannot control their conference schedule, but their OOC schedule (ASU at neutral site, Kentucky and UConn at home) was definitely less challenging than Notre Dame's (Gonzaga and Oregon St at neutral site, Iowa and UConn at home, away game @Marquette). We are top-ranked in OOC RPI and OOC SOS. Louisville is 3rd in OOC RPI and 17th in OOC SOS.

You cannot just count losses and order teams on the S-curve that way. Remember 31-1 Baylor last season? Ranked 2nd with only one loss but relegated to a 2-seed because of a weak schedule. Meanwhile Notre Dame (ranked 5th/6th in the polls) with a 29-3 record gets a 1-seed. Baylor goes on to lose in the E8 to Oregon St., while ND won it all.

Remember Maryland in 2017? Ranked 5th/3rd in the polls with a gaudy 30-2 record, but relegated to a 3-seed because of a weak schedule. They fell to 10-seed Oregon in the E8.