JPS, the other guy doesn't still officially have his "L".
Vacated wins do not "officially" count as a loss for the opponent. It's not a one-sided forfeit.
Say Penn State beats Ohio State by whatever score. Ohio State's record for the season was 8-4. Penn State's wins are "vacated". "For the official record book, (maybe with some footnote), Ohio State's official record does NOT remain 8-4. NOR does it go 9-3. Technically, it would be 8-3.
That's not correct. Vacating means you walk away from your wins, that's it. Nothing changes for the other guy.
The NCAA hoops record book has much clearer examples (regular season records are barely mentioned in the FBS record book).
In the first round in 1996, UMass beat UCF. Later, they vacated their Final Four and their wins from the NCAA tournament.
UCF has made the NCAA Tournament four times: 1994, 1996, 2004, 2005.
Their "Official Record" according to the NCAA Final Four Record Book: 4 Yrs, 0 wins, 4 losses.
(Section 3, Page 40. PDF online here: http://www.ncaa.org/wps/wcm/connect/pub ... 011FF.html
) That's not "technically" 0-3. That's 0-4. Not even an asterisk to denote that UMass vacated the win.
Since that was 16 years ago, the latest was Memphis in 2008. Vacated 38 wins including five tournament wins.
First Round: beat Texas Arlington.
UTA's Official Record: One appearance (2008), 0 wins, 1 loss.
Same source (Page 50).
For the teams vacating wins, it has the asterisk. On Page 45:
MEMPHIS* 23 appearances, 32-23
And at the end (Page 52) it has the notation and explanation: * TEAMS VACATING NCAA TOURNAMENT ACTION
Lists what was vacated: Memphis (1982-86, 2008) 14-6
And then lists the "Official NCAA Records" for those teams: Memphis 17 years, 18-17
UCF and UTA not listed under adjusted records. Their records are what happened. No change.
Losses are treated exactly the same:
Kansas beat Memphis in the 2008 National Championship game. (Page 43) KU: 40 appearances, 88-39
KU is not listed on under adjusted records as they've never vacated anything.
If you vacate a record, you just walk away from it and can't claim it. It's stricken from YOUR RECORD, but not anyone else's.