This may make sense as a way to judge a state (although there may be legitimate questions if it makes sense when moving to a competency-based learning system and away from one based on time), but it creates some problems for judging schools to where students are transferring in the midst of their high school experience.
Splitting income makes little difference for opposite-sex married couples butcreates tax issues for same-sex partners because of DOMA. Here are just a few of the problems that the IRS has explained in various publications.