Christopher J. Kotarba (J.D. 2010, Columbia) has published Note, Better Than the "Best": Transfer Pricing Methodology in the Wake of Roche, 48 Colum. J. Transnat'l L. 140 (2009) (Dorsey & Whitney Student Writing Prize in Comparative and International Law Outstanding Note Award Winner).  Here is the Conclusion:

While transfer pricing is not without its critics, § 482 has played an integral role in the Code for over eighty years. Most of the time the system functions well, but as the Roche court demonstrated, profit-based methods, which are currently given equal preference with the traditional methods under the Treasury regulations, present significant problems. Specifically, profit methods have proven to be severely flawed in application, far more so than the traditional methods, such that their use should be limited to only those instances where the traditional methods absolutely cannot be employed. One way to accomplish this goal would be to repeal the best method rule and replace it with a hierarchy of transfer pricing methods similar to that which existed prior to 1993. By adopting this hierarchy, the Treasury can ensure that deemed transfer prices reliably correspond to those that MNEs would have paid to uncontrolled entities.