I've always taken issue with how losses are handed out. Theoretically, a starter could leave a game trailing 1-0 after 8 innings. His bullpen could give up 10 in the top of the 9th, his team score 10 in the bottom half, and he takes the loss in an 11-10 game. In my opinion, the pitcher who gave up the 11 run should take the loss.
That being said, I'm sure they want it to be consistent with wins. The only real way to hand out a win (aside from the OS when a starter doesn't go 5), is to give it to the pitcher that was in the last time his team took the lead. And so the same rule applies to losses.