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If you insist, we will evaluate each team's loss in greater detail. We all know the obvious fact—LSU is a much tougher opponent than Iowa State. Check for Alabama.
Still, the Crimson Tide squared off with the Tigers on their home field—in front of 101,821 fans, most of which dressed in crimson and white—in a primetime, ESPN-televised game. To boot, they arguably saw LSU in their worst offensive night of the season, seeing the Tigers change quarterbacks mid-game, throw multiple interceptions, and fail to score a single touchdown.
Nonetheless, the Crimson Tide lost the game. They had every chance to win it, and they weren't able to come through.
Now consider Oklahoma State, who lost a game—taking two overtimes as opposed to Alabama's one—on the road in a hostile environment. I'm not saying Iowa State's fans are the wildest in the nation, but any stadium is going to be rocking with the chance to take down the #2 team in the nation. It's a tough environment to win a football game in.
Oklahoma State would never use it as an excuse, but there is another huge factor to consider about that loss. The evening before that game against Iowa State, the OSU community lost two important members of its athletic program in a plane crash.
The deaths of women's basketball coach Kurt Budke and his assistant Miranda Serna left the entire Pokes' community at a loss of words. Say what you want, but I will not be convinced if you claim that their minds were fully devoted to that football game at Iowa State.
They won't make those excuses, but the human element of that factor is something a computer would never account for.