I don't think it's theoretical.
For example when we first started this new format of GAC at one point there were 20 players left undefeated. 16 went in to undefeated groups and 4 joined players who had already lost.
Taro and kabuki? (I think Kabuki) were put in to the group that had already lost matches. Taro beat 2 players that had been defeated already and got less skill rating points than all the other undefeated players. Kabuki defeated one player that hadn't been beaten and one that had and got more points than Taro, but less than the guys from the other 2 groups.
Where as all the winners in the 2 groups of undefeated players all got the same points.
