Penn State, Wisconsin, and Colorado. Since the Big Ten is perceived to be the best conference this year, then it is rewarded for losing a close game to another Playoff team (Ohio State). Michigan is given a pass for its close loss to Iowa because "We are the Committee and feel that every Playoff bound team deserves 1 mulligan. Heck we even give Colorado a mulligan for laying an egg in the Pac-12 CCG" (to help strengthen our case for Michigan deserving to be in the Playoff). It is a somewhat serious/somewhat TIC post because enough wiggle room was given to the Committee so it could spin its decision any way it wants so the public accepts it. Besides, the media needs controversy to help fill its time until the games are played.