I'll be as brief as I can be, even at the expense of clarity . . .
To my knowledge, the reason for PKs being separated into Wins and Losses was to track judgment - if you attack someone too high consistently, your ratio or Wins to Loses suffers.
Wins and Losses are NOT incremented when someone attacks (or ambushes) you. So it representing your judgment still seems an appropriate explanation.
Now - on these "days that rain blood" - on occasion, when attacking someone sleeping in the fields, you are ambushed by a most difficult character. I have no idea their stats, but I have attacked and beaten people with 250 more DKs than me, and I cannot come close on these ambush characters.
I don't mind losing all gold. I don't mind having to torment to resurrect. I don't mind losing exp.
What I DO mind is that it reflects poorly on my judgment when I feel it shouldn't.
I often attack people way too high - and before going in, I recognize that I will likely lose and take the ratio hit for it. I accept that. I have attacked Daiymos with a Chuunin because I wanted to see how close I was.
On Monday, one of my ambushes came when I attacked Neji - because I wanted to see exactly how tough he was (the MotD warned us). So, I was prepared for a lose, but not to an ambush character.
Summation: When ambushed in PvPs by the 'Helloween' characters, they should either (a) NOT count against our PvP stats -OR- (b) all victories and defeats, whether the character initiated them -OR- was attacked when logged out should be counted as Wins and Losses.
Please excuse spelling errors - I am not in my 'right mind' right now.