gestalt, thanks for this post. i tend to agree. on the one hand, insider financial seems to have been written by a 14 year old from a polish standpoint. on the other hand, they make a strong case that we should get some sort of approval based on results that aren't perfect, but are clearly superior to SOC.
it's definitely my challenge here as an investor - the lack of any clear, credible research that isn't written by someone trying to turn a quick buck. have always appreciated your thoughtful posts, and your opining on this lends it credibility.