SOS is usually determined by who plays the stronger cupcakes, and that benefits conferences like the SEC and the process is nothing more than a self-fulfilling prophecy.
I believe the SEC is the strongest conference, but not because of SOS poppycock.
MS St plays Bama, that gives them a strong SOS. Bama plays MS St, their SOS gets better because MS St played them. Yessiree, that's some impressive stuff right there.
And Bama's SOS is also better because they get to roll MS St & TN, while a Cinci rolls Tulane & Temple. So my second biggest argument against SOS is that it's about who rolled higher rated cupcakes. K has mastered this at Dook, he rolls teams rated 100 - 200 and avoids teams rated 200 -300. So he plays a tougher SOS
Lastly, until the "Power Conferences" give the likes of Cinci a chance, then Cinci can only beat teams willing to play them.