D/L takes into account the number of resources (wickets). But does it take into account what resources are left. If for example Australia sends Hopes and Lee for pinch hitting and that pushes no. 3 and no.4 down the order. That means Symonds and Hussey would be batting at no.8 and no.9. what are odds of Australia loosing then.
It doesn't take into account what the resources are.
It's the fairest system available, the only other thing would be to have some kind of gentleman's agreement, but that wouldn't work as I doubt you'd get amicable agreements.