The International Business Times, a thinly-staffed online “newspaper” based in New York City, has hit on the perfect formula for covering the smartphone wars.

On Wednesday, under the byline IB Times Staff Reporter, it published 10 Reasons Why iPhone 5 will be Beaten by Samsung Galaxy S2, pegged to Sprint’s scheduled launch Friday of Samsung’s bestselling smartphone.

Two days later, another IB Times Staff Reporter (or perhaps the same one, who can tell?) answered the first article with Top Reasons Why iPhone 5 Would Outclass Android Rivals, which offered 11 reasons Apple’s (AAPL) forthcoming iPhone is superior to any device running Google’s (GOOG) Android OS.

See the pattern?

Numbered lists can be page-view magnets — which is why headline writers love them so — but at IBTimes they are nearly daily fare. Recent entries include:

• Top 10 Features iOS 5 Copied from Android
• 7 Reasons Why Android OS Poses a Threat to Windows 8
• Reasons Why iPhone 5 is Not a Threat to Motorola Droid Bionic
• 8 Reasons Why iPhone 5 Will be the Best-Selling Smartphone
• 5 Reasons Why Google’s Upcoming Nexus 4G AT&T Could Beat iPhone 5
  

You might think that at some point readers would catch on, and the formula would start to wear thin. But judging from IBTimes’ Most Popular on Tech story list, it hasn’t happened yet.