It does appear that the committee is significantly over-rating several ACC teams.
1. Alabama - #2
2. Clemson - #1
3. LSU - #4
4. Notre Dame - #6
5. Michigan - #5
6. Georgia - #3
7. Oklahoma - #7
8. Wash St - #16 - 8 spot difference
9. Kentucky - #8
10. Ohio St - #9
11. Florida - #10
12. UCF - #15
13. W. Virginia - #12
14. Penn St - #11
15. Utah - #14
16. Iowa - #13
17. Texas - #19
18. Miss St - #17
19. Syracuse - #29 - 10 spot difference
20. Texas A&M - #20
21. NC St - #22
22. Boston College - #31 - 9 spot difference
23. Fresno St - #18
24. Iowa St - #23
25. Virginia - #34 - 9 spot difference
https://www.masseyratings.com/cf/compare.htm
1. Alabama - #2
2. Clemson - #1
3. LSU - #4
4. Notre Dame - #6
5. Michigan - #5
6. Georgia - #3
7. Oklahoma - #7
8. Wash St - #16 - 8 spot difference
9. Kentucky - #8
10. Ohio St - #9
11. Florida - #10
12. UCF - #15
13. W. Virginia - #12
14. Penn St - #11
15. Utah - #14
16. Iowa - #13
17. Texas - #19
18. Miss St - #17
19. Syracuse - #29 - 10 spot difference
20. Texas A&M - #20
21. NC St - #22
22. Boston College - #31 - 9 spot difference
23. Fresno St - #18
24. Iowa St - #23
25. Virginia - #34 - 9 spot difference
https://www.masseyratings.com/cf/compare.htm