Why do only losses matter?
Oklahoma State beat 9 bowl (eligible) teams - Alabama 6
OSU has 7 wins over FBS teams with winning records - Alabama 3
OSU 5 wins over top 25 teams - Alabama 2
But Oklahoma State lost to Iowa State and their not "supposed" to be as good as Alabama so they get passed over.
When it occurs as expected, what if LSU loses to Alabama? They are 1-1 but Alabama gets the MNC and we'll never know what would have happened against Ok State.
My mythical Heisman ballot would be:
1: Robert Griffin III
2. Montee Ball
3. Tyrann Mathieu