Regarding the freerolls
I keep my stats on excel spreadsheets and I would personally track freerolls within MTT`s. (although I don`t normally bother with freerolls now - too much time for too little return)
I agree with the fact from a ROI point of view it is difficult to track them, however, built in to your overall MTT results I do think it needs to be added.
I am more so thinking of time invested here - so I accept that is totally different from ROI.
Going back to what I said about freerolls, I`m not saying that ppl should not play them, I`m just saying that I`m lucky now to have a decent bankroll, so I don`t have the time or need to play them - unless, obviously, there is a large payout guarenteed