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Why aren’t losses also vacated?

Ever wonder why the NCAA doesn’t vacate losses?

In short, it’s because the NCAA’s enforcement model is broken.

Ole Miss was forced to vacate 33 wins over a seven-year span as the university’s final punishment in the NCAA’s case against Ole Miss. However, no losses were vacated from the record books.

In the six seasons affected, Ole Miss took a total of 40 losses, but none will be vacated, regardless of whether ineligible players participated in those contests.

Every single loss still counts.

But what’s the point of vacating losses? The stats, other than those of ineligible players, still count — as do the fan’s memories of those games and the bragging rights associated with them.