I'm glad that you have at least SOME respect for quality but I'm having a hard time figuring out what your line is. So SoS matters in a hypothetical sense if you play 23 Q1 games but it doesn't matter if you club 31 baby seals? You are a lawyer so you'll understand this question, what is the distinction you are making?
In terms qualifying for the tournament, SoS didn't matter for analyzing Illinois because they went 15-5 in conference. Same for Miami in the ACC going 13-5 in conference. Same for Texas Tech going 12-6 in the Big 12. SoS never came up with these teams because their conference records qualified them for the Tournament. In this sense, SoS is a secondary consideration for mere qualification.
Notice SoS only gets blown up for a team that goes
7-11 in conference, finishing
12th, and whose lobbying in the expected aftermath is made all the more embarrassing by Bruce Pearl clowning away his credibility. And it was honestly a turn off to a lot of viewers. Like West Virginia's governor last year demanding a federal investigation into why a 19-13 Mountaineers squad (who lost to Big 12 last place finisher Colorado to open the conference tournament) wasn't in the Tournament.
With a total of 68 teams qualifying, there's room to have fun with the fringes and pick and choose the last few spots while ignoring the vocal minority that demands every waking decision be backed with data-driven proofs.
Ridiculous we're going four and five pages deep to go back and forth on who should be the 35th, 36th, and 37th at-large bids. Teams that largely accomplished nothing notable throughout a long regular season and now exercise zero introspection when it comes to realizing they blew countless chances for a conference record of 10-8, a result that would almost certainly qualify Auburn or Oklahoma.