Dave Tuley put this data on ESPN. Unders are the play when both teams are playing back to back games, and it's 137 or less.
Conference tournament games with both teams playing back-to-backs
*Since 2005
* Closing lines from Pinnacle were used to determine records.
*** To calculate ROI, the return of an investment (or in this case, the profit earned from the sports betting system) is divided by the cost of the investment.
Unders Record Units Won ROI
All 260-220 (54.2%) +25.22 +5.3%
137 and below 175-128 (57.8%) +37.01 +12.2%