Look paul, I've said this before and i will say it again. I'm quiet sure that in your area of expertise(accounting) that you are quite knowlegable. I wouldn't question you on specifics of your job. If i had questions in that field and asked you one, I would take what you said at face value.
Now horses are different. WHo anyone thinks was best in a race, who anyone thinks will win a race, who anyone thinks was a better horse are all matters of debate that can't be proven. But certain things are factual and when you call those of us here who know about the game wrong on these factual issues then you make yoursel look like a raving idiot. So you make better figures than Brown and ragozin? Gee, thats great Paul. You shoudl quit the accounting gig and publish them. As far as raw times go, we have all patiently explained to you that raw times mean NOTHING!! Different surfaces, etc. you can't compare raw times on different days at diiferent tracks or even raw times at the same track on different days.
Until you learn to actually listen to what those who know as much about the game as you do about accounting, its hopeless.