As one of the greatest investors of all time, it’s inevitable that every time Berkshire Hathaway Inc. (NYSE:BRK.A) (NYSE:BRK.B) underperforms the market someone will ask if the Oracle of Omaha has ‘lost his touch’. The articles usually make the same few points such as how much harder to be for Buffett to generate outsized returns as Berkshire continues to grow and that after, but this time around there is a new twist: Buffett’s shift from a five to seven year comparison with the S&P 500 (INDEXSP:.INX). “This move is significant for Buffett, who is vocal about the importance of honestly reporting…