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The theory behind the spreadsheet makes sense although I would question that using the results from 2015 as the basis for decisions is a good idea. That election was arguably skewed in that it marked a reaction to the Lib Dems' terrible coalition experience, and also Labour's inability to tackle the indomitable Tory/Crosby propaganda machine. And quite a lot has changed in the political landsacpe over the following two years (not least Labour's internal machinations, and the Lib Dems' supposed grassroots recovery). Still, the spreadsheet is a starting point, and no doubt will be fine-tuned.
just been forwarded this quick ref guide for voting against the tories: https://docs.google.com/spreadsheets/d/19_yf4RL133fBKscvSbID4eRKwztzY9KSI_2BMaI1bU8/htmlview?sle=true#
Not sure of its provenance or accuracy, but might be handy...