I don't count mid-season takeovers. Without getting too detailed, tankers generally cut payroll from the previous season(s) and drop a ton of games. A guy who takes over mid-season doesn't set his budget and they usually don't take over for tankers(who have a long-term plan that requires returning) so most mid-season takeovers are easy to spot. If I can't tell, I'll ask someone I "know" who's in the world.
Some guys say "But it was my first season!" While that may be true, if you sliced payroll in half, you knew what you were doing. Most n00bs, true n00bs, want to win now. And, in their efforts to win now, they aren't going to cut payroll and lose 110.