IMO it's better that deaths aren't included.
If we did include deaths, then we would fly differently, so that our chances of getting killed are less. Flying differently means BnZ, flying at hi alts only, avoiding combat and so on....basically all the stuff you see in the MA
Without deaths included, there is nothing to worry about (ie your Jg2 score) when you dive down to the deck to save a squadie, or go into a fight outnumbered.
....Just my opinion on why our system is better than the MA system for TOD scores.