If you join a server at the end of a match...
If you join a server at the end of a match, then the W/L shouldn't count. In my experience, when I join a full server, I enter it when a player on the losing team leaves the game. Many times, this is when the game is about to end. Sometimes, you get put on the winning team, but chances are you'll be put on the losing team with about 1 minute to go.
If you're in a 2,000 point Conquest server game, then we know that once any team reaches 1,600 points, you may not switch teams as it's too close to the end of the game. Switching late in the game would lead to win stacking, which is my guess as to why the team switching limitation exists. With that mentality, however, if you just joined at the end of a game, then shouldn't the game not count the W/L due to loss-stacking?
This may sound like a trivial issue, but joining matches very late in the game comes up way too often. There should be some sort of W/L counting logic that looks to see if you joined at the last 10% of a match or so, and not count the W/L if you joined late. Just my two cents.