The version of "Low Score" described by David Ozio in Bowl Like a Pro suggests scoring a first ball gutterball as a strike and a second ball gutterball as a spare. Personally I like to count gutters as 5 since almost any ball that stays on the lane and would miss the corner pin completely is going to take out at least 4 pins. I say almost because my friend Max can take out the 6 and 9 pins while leaving the rest untouched. Like you say the important part is to assign a value to the gutter to keep from rewarding a bad shot.
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