The Super Bowl was played on Feb. 3, with the Baltimore Ravens coming out on top. The loser claimed, with some justification, that the officials stole the game. The loser I refer to is Wal-Mart, not the unlucky San Francisco 49ers.

February was a rotten month for the Bentonville Giants. Rarely does one hear musings such as "Where are all the customers?" and "Where is their money?"—let alone grumblings such as "total disaster" and "the worst in seven years"—from senior executives in a...