Any reasonable SoS calculation will not use the previous year's data, nor will it be as simplistic as calculating according to winning percentage.
What does this mean? SoS formulas are all flawed and provide only a guess as to how a team will perform when playing a team from a different part of the country. The eye test is far more accurate in predicting outcomes where teams come from very different regions of America. But the eye test is subject to bias, so we are stuck again.
A good example would be Alabama's SoS prior to the 2012 bowl season. Alabama was over 10 spots behind Notre Dame in SoS from what I recall. Then, after it was all said and done (and the SEC had yet another good bowl season), Alabama had an Sos of 19th and Notre Dame was at 21. This, despite the fact that Notre Dame got a bigger SoS boost from playing Alabama. The SoS needs a lot of data to function correctly, and it can't predict even the obvious (like the SEC having a good bowl season). It should not be relied on heavily. It's a rough indicator.
Notice that I specified "out of conference schedule". Specifically Florida Atlantic(6-6), USM (1-11), and WCU (2-10), all of which are cupcakes, the latter two with extra icing.
I did not criticize our SEC schedule simply because we do not have any real control over it. I also cut the WVU game some slack as they had been at least marginally respectable prior to last season and this type of game is a made for TV spectacle with side implications involving money and recruiting exposure.
I have to put the disclaimer out there again, which is that I take exception to the notion that Alabama, in any way, plays a soft, or cupcake schedule. I understand that might not be what you specifically were trying to say, but there's an overt agenda out there and that's the aspect that bothers me. Since SoS is listed as criteria for the playoff, people want to SoS to mean something other than what it should. They want conference games in and of themselves to have particular emphasis, we see ridiculous things like the list that's been posted, and this all serves to try and move SoS from a rough indicator of schedule difficulty, to something else. It's misleading, and I'm not saying you've been mislead, but what you said plays into their (false) narrative. To be clear, I don't take exception to you personally.
Forget about FIU and UCF. I'll just focus on Alabama, and the allegedly #1 SoS Arkansas.
Look at the schedules, objectively, and I think don't think that Arkansas' schedule is anything other than perhaps marginally more difficult. It's hard to argue that on any given year, for instance, West Virginia, Southern Miss, Tennessee, and Florida are going to be any easier than Texas Tech, Northern Illinois, Missouri, and Georgia. You cite last year's standings, but those are asinine.
Florida had a great year and then a bad one, Auburn had a bad year and then a great one, it's not a good indicator by itself. What is? Let's look at that list (non SEC West opponents) from a historical context, and see how they're ranked (the historical data has some of its own flaws, as some programs are no longer at the FBS level but still ranked).
Alabama:
West Virginia 60
Florida Atlantic NR
Southern Miss 82
Florida 12
Tennessee 10
Western Carolina NR
Arkansas:
Nicholls State NR
Texas Tech 63
Northern Illinois NR
Georgia 11
UAB NR
Missouri 35
It might be a fair assumption, to say that any team that comes up as NR, that isn't in the top 125 all time is probably going to be a cupcake. As you can see, Arkansas has 3 and Alabama has only 2. The key point to reiterate is Alabama is not playing last year's teams, nor is Arkansas. Interestingly enough, Alabama appears to have the more difficult schedule is historical context. If I give the NRs a rank of 126, it comes out to an average of 69 for Alabama, and 82 for Arkansas. You might take exception to my using that statistic as an indicator, but it's no less specious than using last year's records.
I'll specifically address a couple teams you alluded to.
First is West Virginia. remember they were the Big 12's big addition to offset the loss of Nebraska and Texas A&M. If they are not a legitimate football power, then it condemns the entire Big 12 conference really. If they need to get a pass, so does their conference. Secondly, it's easy to argue that they typically would be a more difficult foe than Texas Tech, which is certainly a valid OOC opponent and towards the upper half of the Big 12 as well
Secondly, I really take exception of you using the whole cupcake with extra icing comparison when talking about Southern Miss. They've been to 22 bowl games. Historically, they're ahead of programs like Boise St., BYU, Cincinnati, Louisville, etc... when you go outside of the "power 5", it's really hard to find a better foe than Southern Miss. Alabama fans, of all people should know to respect their program. Furthermore, they were 11-2 in 2011. So, I guess you'd be calling them something else entirely if Alabama had scheduled for 2012, which turned out to be a horrible year for them. Alabama scheduled a solid football program, which happens to have had two bad years in a row. I don't see cause for criticizing Alabama for having them on their schedule.
This all plays into the ludicrous nature of trying to judge schedules before the start of a season, or to criticize a football program for scheduling a typically good program that happens to have found them self struggling recently. Like Southern Miss in 2011-2012, Auburn and Florida in 2012-2013, we just don't know how good these teams are yet. Missouri turned out to be much improved, Auburn turned out to be much improved, but this whole cupcake with extra icing stuff? There should be a bit more perspective...