You are spot on mate and the only reason I can think of is the Whithorn game was in the Qualifying Cup (Sept. 1920) so maybe the powers that be don't count that competition in the official records.
I have had a few books appear on the shelves over the years. In answer to your question. The Whithorn match in 1920 was a Qualifying Cup tie, while the Stranraer match in 1932 was a Scottish Cup tie. Someone, rightly or wrongly, decided that the Qualifying Cup was a minor competition, compared to the real deal of the Scottish Cup and this was the one that appears in the record books. There was also an 11-0 victory over Tarff Rovers in the Qualifying Cup in 1921. To be honest, I would probably have the 12-1 game in the record books as it is the record victory no matter what competition it was in, as it was a competitive fixture played by the club.
You are spot on mate and the only reason I can think of is the Whithorn game was in the Qualifying Cup (Sept. 1920) so maybe the powers that be don't count that competition in the official records.
So in that context East Stirlingshire results don't count this season either?
What has also got to taken into consideration is the fact that victory in the final of whatever competition be it the Scottish Cup, League Cup or indeed the Qual. Cup, which was once considered a 'big' competition, would appear in the club role of honour. So, should history be re-written for the club centenary?
Is it possibly due to the fact that the Qualifying Cup wasn't a national competition?
Winning the Champions League or the new version of the Challenge Cup isn't a National competition either!
Going back to the original question. I still think the 12-1 victory is the record and the centenary book will reflect that, unless something unlikely happens. My added reasoning is that say Queens had been drawn against the likes of Threave Rovers in the Scottish Cup and beat them 13-0, would this not stand as Threave were not a senior side? When the 12-1 result occurred the QC was of considerable importance as I said, so the result should be the one to stand as the record.
Sussed this plaque out before the Arabs game and tbh it is looking a bit shabby - made of plastic it has not weathered well over the years.