I still say far too subjective. Let's look at the facts.
Player A beats:
Andrew Wester
Josh Brinkman
Martin Miller
RLK
RLK
Player B beats:
Tim Maly
Gabe Isabelle
RLK
RLK
RLK
Do you give it to Player A, who faced more top tier opponents, or Player B, whose opponent's were at the top of the top tier? Quality versus Quantity.