Dug a little further and you are right. It doesn’t factor in SOS at all. In fact, playing teams that have bad defenses, or in a more accurate sense, playing a bunch of teams that play teams worse than them (boosting their season averages) helps your metrics. Think that’s why Houston and Gonzaga look so efficientSOS is a line item in a teams overall rating. It doesn’t effect O or D efficiency. Personally, I think the SOS adjustment is too weak. That’s why we have several mid major teams that I believe to be overrated by Ken Pom.