Does the p4p rankings consider the opponents? does yours?

Me personally, I don't think manny pacquaio should be number one pound for pound simply because that title should go to someone like an undisputed champion, or a legitimate champion. Sergio martinez then bhop then pacquiao. And if mayweather beats ortiz, he is right back to number 1 or 2 depending on who martinez gets/does next. Pacquiao doesn't get number one because his path is written already. The rest of the boxing world actually faces real opposition rather than chosen or selected opponents. What does your list factor in, when it comes to p4p?