From an Espn article grading the one loss teams.....
"Nebraska (at Michigan State)
Game Score: 44
Losing 27-22 on the road to the team currently ranked fifth in the USA Today coaches' poll seems like a result that should make the "best losses" list. There are two reasons why the Game Score sees it differently. The first is that Nebraska trailed 17-0 at half and 27-3 after three quarters, so the Cornhuskers didn't challenge Michigan State for most of the game. It was one of the rare instances where a team was basically blown out but almost won in the final minute. The second factor is that Michigan State is currently ranked 16th in FPI, and while the eye test probably disputes that assessment, it means that Nebraska's opponent isn't considered to be as good as most people think. But if the Spartans keep winning, it's hard to believe the selection committee would consider this a bad loss for the Huskers."
There's due credit, but no one with an objective eye saw that as a close game.
