Catching a football is incredibly easy. If you're a fast professional wideout, and the other players are replacements or the starters are too busy looking for real jobs while the strike is going on, it is very easy to inflate your numbers. Even for Rice and his team, 22 TDs was absurd and unrealistic in a real season so they didn't play starters or Rice in the other 3 games (but only 12 of 15.) They felt guilty about inflating Jerry's number further.
If he had set an Olympic jump or speed record that no one has matched since, though the Olympics that year had to be canceled, that record is still comparable year to year. But if your record depends on how hard the opponents try, and you're in a strike year, then that's a different story.
I also don't think they had instant replay that year. They must have taken away at least two or three Moss touchdowns due to instant replay.
Should achievements from that year be in the recordbooks? Of course! They happened, no matter the circumstances. But can you pretend that it means you're better if you do something in a strike year than someone else accomplishes in a real year? No!
It's VERY EASY to score a touchdown if you're open in the end zone and the quarterback has time to throw. 34% of JR's receptions were for TDs. If it's true that many players were out of shape, unlike Rice, during the strike, then it's very easy to set any kind of record.
This is DIFFERENT than bowling 300, which could be comparable year to year.
Plus, many players have scored 17 and 18 touchdowns. That is just 4 to 5 touchdowns less. If you consider the situation Rice was playing in and the fact that many of Moss's touchdowns were taken away (some correctly, but wouldn't have been taken away without instant replay) and that Moss is playing a real season, and they're being played like it's the other team's Super Bowl, one can see how inflated Rice's 22 number really is. And if he played games 10, 11 and 12 against replacements, where he scored about 7 touchdowns, you can see how Moss's realistic touchdown count is closer to between 10 and 15 for 12 games.