I’d have to research it but I think most teams play a 31-game regular season.
My point about losses is they should count for nothing (positive or negative), when calculating ratings for the NCAA tournament.
I think too much credit is given for close losses against good teams, and if you lose to a bad team you get dinged twice, even though it’s still only one loss.
IMO, teams should be judged on number of wins times a strength of schedule factor.
A team with 20 wins and 1.0 SOS (toughest schedule in the country) has a ratings score of 20. If another team has 20 wins and a SOS of .90 then their ratings score is 18, and so on and everywhere in between.
Losses don’t factor into this formula, since losses imo have no value at all (again, for NCAA tournament ratings purposes only).
You could make the argument that losses should have negative value, but the way I see it, they’re already accounted for in the lower number of wins. And, losses against really good teams are already accounted for in the higher SOS.