Obviously it is a good thing for Notre Dame. The sad part is that the BE would see Notre Dame doing this and do nothing about it. It is one thing for the BE to have Notre Dame be a part of the BE for all non-football sports but not in the sport that ND adds the most value (football). That is fine if it is because Notre Dame wants to remain independent and doesn't want to affiliate with a conference in football. But have a loose affiliation with the BE (bowl tie-ins, BCS money, etc). But for the BE to allow Notre Dame to be affiliated with its biggest competition and help the ACC by enterering a bowl affiliation--that is a sad state of affairs for the BE.
So it is not sad that ND would do this in terms of ND's best interests. It is a sad state of affiars that the BE would watch one of their members enter an alliance and agreement with their biggest competition and someone who has been working on destroying their very existance in football--and the BE stand by and do absolutely nothing about it.
That is why it is sad....get it now?!