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johnnydoom you don't want to punish a team for playing in it's conference championship".
I think it depends entirely on how they got there. If the two teams meeting in the championship each had several major tests along the way, it’s a little unfair to use the inevitable loss for one of them - against them. However, if one of the teams had a cake walk of a schedule (few or no significant wins against quality competition) the championship game might be the only way to fairly evaluate whether they are worthy of playoff consideration.