I have a feeling it also counts how many references to obscure 80s sit coms there are in the comic, whether the nonexistant god Thor (I'm an Athorist) likes the comic or not, and the historical accuracy of the comic from the point of view of future archaeologists from a parallel dimension. Also I heard a rumour that the number of people who "favourite" the comic has some sort of influence, but who believes that kind of nonsense, right?
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"S*P*Q*R"