The only system that actually makes sense is the SCI (Safari Club International) scoring system.
B&C and P&Y penalize the animal for growing horn/antler.
Buckmasters system doesn't give credit for the spread.
SCI goes by the gross score of total antler/horn growth and gives credit for spread.
Spread is air. OK to measure and list it on the sheet but don't count it IMO. It doesn't reflect the actual antler, just appearance.
I got 14" wide buck that misses "the book" by 1/8" and you have one that makes it by 1/8" but has a 24" spread, which buck has the biggest antlers?