IMHO, the whole purpose of BSA, both at cub and scout levels, is to prepare the the boy for real life. The rant John posted above is full of a combination of Political Correctness, AND "every boy must think he is a winner". He should read Jesus' parable of the talents. He represents the man who buried his talent in the sand. And what happened to that man? This talent was taken away and given to the man who multiplied his 10 talents. I want my boys (sons & grandsons) to take the talents that they were given and multiply them. And I want them ready to compete in the real world. Working with their dads, as has been nicely described by others on this forum, setting the goal (and to us the goal is winning), perseverance over a period of time to achieve the goal, paying attention to the minute details, and never losing focus; that is the real road to success. And that is the BSA program.
The Boy Scout road, when properly followed from Tiger Cubs, through Webelos, and from Tenderfoot to Eagle, IMO is a great way to train the boy. And the pine wood derby path is a part and parcel of that path to adult success. "every boy must be a winner" should never be a part of the Scout motto. There will always be a winner, and the looser, and everything in between. The boys must learn that, and be taught to realize that that is the reality of life. Prepare for it now.
The scout commissioner, quoted above, has his head in the sand. I was in the Scouting program for 25 years, many of them as a scout master. I wanted all my boys to succeed. Whether it was building a Pinewood Derby car, or building a sled for the BSA winter events, our goal as a troop, was to be a winner. And if we didn't make it in this year, do a serious evaluation, and win next year. AND INDIVIDUALLY, make it a goal to become an Eagle; stick with it, and become a "10 Talent man". Over the years, as each decade passed, half the boys were 10 talent boys. 25% were 5 talent boys (often because of poor parent interface), and the rest became one talent individuals, and probably destined to become so the rest of their lives. I know there are exceptions, but this is the general norm.