I'm not the expert on this but I strongly believe it counts against them. The loss to Florida is still an SEC loss. However , if Bama and Ole Miss both win out, they win SEC West because they beat us, a head to head tiebreaker. We need them to lose one more SEC game. If we win out and they lose one more, that leaves LSU & Bama tied with one loss. We win the division because we won the head to head with LSU.