I've explained this in the past but there's a never-ending influx of people who either (A) refuse to accept it, (B) too stupid to understand it, or (C) a combo of A and B.
Lines are made using power ratings systems and metrics. In particular, linesmakers are now using KenPom as the basis for their numbers. Situational adjustments and shading are made on some games, though It's rare nowadays to see an opening line that differs from KenPom by more than 2 points.
Lines are not made by looking at a matchup and saying "OMG, Florida is so good and Arkansas is average. Let's slap a -17 up there and see how it goes."
Unfortunately, much of this board (and gamblers in general) adopt this latter approach in betting games.
And BTW, non-tempo based stats are 100% useless.