I figured I'd post this up here again because I've had it bookmarked ever since baetown brought it up here, and it is an excellent reference for ideas if you ever get caught up in one of those nebulous "intangibles" and "it's not all about the numbers" debates. And while I was skimming it today I found it funny that one of the anti-stat people references the "intangibles" of F. Lew to support his argument. So this link goes directly to that comment. I believe the irony of this example is well known about these parts. Note: for the real meat of the arguments look up to Wreckard's first few posts and the debate that follows. There's a 15-rec Wreckard post which would be a good place to start.