Here's the thing. Let's start with Neilson. You mentioned that they are not accurate, being that they are samples. Ok, so who IS accurate? Neilson ratings are the ones the TV industry goes by. If you are telling me the Neilson ratings can't be trusted, then there isn't anything that can be trusted. Well, the TV industry has to have SOMETHING to go off of to compare viewership between shows. It's a little disingenuous to suggest that Neilson aren't the standard in the TV industry, because it's pretty evident they are. As I said, the TV industry has to have some means of comparing shows. They do that by ratings. Neilson is the standard they use. To suggest otherwise is again disingenuous.
Regarding SMW, I disagree. It clearly points out that games from SECN, for example, aren't included, because they don't have a Neilson ratings. Well, it's pretty obvious that the games there were included are there because they have a Neilson rating. You brought up the issue that not every game was included. Well, a couple of things. Every game is not rated. For example, if Texas Tech plays Sam Houston St., that game may not even receive a rating in the first place, most likely because it wasn't broadcasted on a network. Also, if you notice in the comments section, those games people pointed out were missing were during the course of the year. As the year went on, they were added to the list. I simply disagree with you. It's pretty clear where the numbers came from. This business of doubting the validity of the numbers is just because some people don't like the implication of the numbers. Again, if these same figures showed the Big 12 #1, nobody on here would question their validity.
To your point about how the numbers were calculated, I was also referring to the websites, not Neilson or SMW. Neither Neilson or SMW compiled the numbers for each conference. The websites individually did that independently, using the raw data from SMW. I agree with your conclusion that the 2015 numbers probably included the bowl games, which resulted in an inflated total. I went back and added up the numbers myself for 2015 (from the SMW figures), using only the regular season. This resulted in lower numerical totals, but the result was the same: SEC/Big Ten on top, ACC in the middle, Big 12/Pac 12 at the bottom. I also calculated the averages for the ACC and Big 12 in 2014 & 2013, again using SMW. Both years, the ACC came out on top. (I haven't compiled the other leagues yet.) When I compared my numbers to the 2014 website, they were almost spot on. The weekly average were almost the same, as were the yearly averages. Given all this, I think anyone being honest has to admit that this is probably correct.
The numbers matter. You can't equate stadium attendance to TV ratings. Two completely different things. You can't base your conclusions simply on butts in the seats, because there are literally hundreds of other factors that you aren't considering. The reality is, you are basing your conclusion on a pure guess, not verifiable information or data.
There are a couple of problems with your analysis. First, you keep insisting this is all about interest in BC itself. I keep trying to tell you it isn't. It's also dependent on interest in other teams in the league (Florida St, Clemson, Notre Dame, Virginia Tech, Miami, etc.) A conference network does not hinge on BC. Also, the Boston market is not the be all, end all of an ACC network. If you look at a map, you will see a variety of markets in the ACC's territory. The Boston market by itself isn't going to make or break an ACC network.
On that note, there were no broken promises about an ACC network. There was no guarantee of a network in the first place. The ACC has a clause in the contract for an extra $2 million if ESPN decided not to start a network. Well, that shows you right there that there was never a 100% promise of a network in the first place. That said, ESPN was planning to start the network in 2017. The asked for a delay in the launch back in October. This was done because they want to ensure full distribution before they launch. That's because Disney read ESPN the riot act, so they are trying to cut costs. Georgia Tech president talked about it last year.
http://www.myajc.com/news/sports/co...rnallink_referralbox_free-to-premium-referral
Also, here is a piece about BC from 2012.
http://www.bcinterruption.com/2012/12/12/3757602/2012-acc-football-tv-ratings-roundup