Uuummmm…anyone remember Paris Ford?The entire regular season counts. Its a 3 month marathon. Should players opt out after they are eliminated from anything meaningful? Yes. But it still "counts." Bowl season is an entirely new season in between the regular season and the Spring Game. Players take off for 2 weeks and take finals and then come back to practice for this 1 exhibition game. It is something different than the regular season. If you think its important and want to count it, go right ahead. I dont. And many future NFL draft picks do not. You argued against your own position when you noted that players dont opt out of rather meaningless regular season games but do opt out of bowls in great numbers.