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In order to balance the results, you need to take into consideration what they're measuring. Handicap ratings are based (theoretically) on performance over a racecourse, with more weight given to windward performance. SA/D might be more indicative of the comparative speeds of similar-sized boats on a reach. On a reach, a boat with a low rating might not be able to pull away from one with a higher rating, but a similar SA/D ratio. Upwind... different story.