Somewhere, possibly in the first thread originated in 2008, it was stated that rankings/ratings to be used with this system are the ones calculated before the bowls began. At that time Iowa's SOS was 59.
(32)Utah-3[26] vs. (47)Colorado State[102] WIN
(50)BYU+1.5[71] vs. (42)Memphis[126] LOSE
(76)Illinois+7[43] vs. (41)Louisiana Tech[78] LOSE
(61)NC State+2[65] vs. (55)UCF[116] WIN
(51)Cincinnati[96] vs. (52)Virginia Tech+2[48] WIN
(28)Arizona State-7.5[38] vs. (45)Duke[81] LOSE
(43)Boston College-3[56] vs. (56)Penn State[61] LOSE
(26)Nebraska[62] vs. (18)USC-7[28] LOSE
(33)Boise State[72] vs. (30)Arizona[30]
(10)Michigan State[60] vs. (8)Baylor[58]