I might mention the contested states FL and AZ regarding the “Winner Takes All”.
Gingrich clearly won Florida based on proportional delegates and he won most of the counties there.
Romney won the more populous area in the “Golden Coast”, a place filled with New Yorkers and such with the WTA rule.
AZ is more unclear.
So any count of delegates can be based on pure fantasy!
Nobody does proportional by county. Proportional usually has a state component, and a congressional district component.
Gingrich clearly lost the statewide delegate count, by 14%.
Romney won 7 congressional districts with over 50%, and won 17 more by plurality. GIngrich won 3, and came in 2nd in the other 24.
It's hard to apply the proportional rules because they lost half their delegates; if you gave them back their other half, and did 3 delegates per district, and 20 statewide, and 3 superdelegates adding to 98, you'd get the following:
Total Newt Mitt
Statewide: 20 8 12
50% Dist: 21 21
Plural Dist: 54 18 36
Superdelega: 3
Totals: 95 26 72
If you then cut this in half for their penalty, you have Gingrich with 13, Romney with 36. Clearly better than the 49-0 split, but hardly anywhere CLOSE to being able to say Gingrich "won Florida".
Gingrich lost Florida badly enough that if you added EVERY Santorum vote to Gingrich, he would still lose statewide, and in 16 of the 25 districts. The combined Newt/Rick delegate count? Romney 57, Newt/Rick 41.