I would actually be fine with this as well, if it was just based on the SOS points system. They only use it to determine tiebreakers. The idea behind 'best record' is to reward teams for their accomplishments with the schedule they've been assigned. Teams can't and don't go out of their way to schedule easy competition. It is all based on their surroundings.
Some teams are in a weak region for basketball, some are stuck in rural, small-town Iowa and just can't get the opportunities afforded to teams like Pella Christian and Western Christian. Kinda hard for those smaller schools in the corners of Iowa to seek out and get teams from bigger classes, in particular, to come play them (and vice-versa).
That's why I've never been one to really mock these teams that go 21-0 while playing a predominantly 1A schedule. I certainly acknowledge the fact that there's an inherent disadvantage even if the fans of that very team won't recognize it until it's too late, but what are they gonna do about it?
It's also worth mentioning that the teams we're discussing are mostly private schools in bigger cities and more densely populated regions.
Congrats to Council Bluffs St. Albert for being able to beat a school in a town of 934 people...................
Pella Christian faced a school district whose combined communities are basically a little more than a 10th of Pella's population. They might have small numbers to choose from within their school district, but teams like Pella Christian are absolutely products of their environment. Growing up in a decent-sized community, surrounded by other pretty decent-sized communities with a DIII college in town and within reasonable driving distance to Des Moines. Pella Christian and Iowa City Regina and even Des Moines Christian, who until recently didn't really bother to utilize some of their inherent advantages, are all afforded luxuries that just aren't there for these smaller schools that play 1A/2A schedules.