A soft credit recipient is given credit for the Pledge but it does not take into affect the Write Offs on a pledge. So if you report on Soft Credit Recipients and the Pledge amount, it is incorrect since it does not take away any Write Offs on the Pledge. Having a Soft Credit tab on a write off to allow for credit to be given for that will help eliminate this issue.
Interesting thought. However, I don't want to have to remember to do it. I would like to see the whole 'write off' gift type handled better. If gift is written off, full amount should not reflect on either record as received. You should be able to have just the amount actually paid show. Written off is not "received".