Believe it or not, we’ve got some big losers in the Sweet 16. Look at Memphis: 15-19-2. How about Villanova at 14-17? Pathetic.

Granted, these records are against the spread. But it’s very tempting to use them as evidence that the Tigers and Wildcats aren’t as good as the betting public thinks. It’s even more tempting when Memphis is 2-8 ATS in its last 10 games. The Tigers are 5-point favorites on Friday night against a tough Michigan State squad that’s cashed in four straight postseason contests.

Meanwhile, many of the biggest winners at the pay window are also performing well at the Tournament. North Carolina is the most profitable at 22-11 ATS, followed closely by Davidson at 21-11. They could meet in the Final Four; sure, Davidson’s a 10-seed, but it happened to No. 11 George Mason two years ago when the Patriots went 19-10-2 ATS. It could happen again.