So every penny the ACC is profitting from Tier 3 content means that Tier 1 deal is an even bigger dud.

The ACC is in a horrible deal. No way around that. And that includes all content. Furthermore, if the ACC does do its own thing, they are going to be showing games already filtered through not only ESPN, but the likes of Raycom and MSG. ESPN has already sold games off to those two entities.

As I've pointed out, the Pac12 signed a much more lucrative Tier 1 deal than the ACC only months afterward. And to make matters worse, they held back much more programming for a potential network. The ACC did essentially "throw in" tier 3 content because they sure as heck didn't make a ton of money from it.

Heck, even if the ACC does get fair market value for it's TV rights moving forward, someone should be held accountable for the league being so far behind for the last 5 years. That's cost the league tens of millions of dollars. Fair market value would be earning well above the Pac12 and Big12 and somewhere within striking distance of the B1G and SEC in my opinion.