I started using the WBT techniques in February, so my Pre-K kids were more familiar with the concept of more or less, and how to count to 30+. The scoreboard with the tally marks worked well - they loved it! They loved waiting for that prompt to shout "oh yeah!" and the mighty groan. We would also count the tally marks from time to time and they would tell me which has more or less. They knew before actually counting, but the counting helped the new students who didn't know how to count past 5. Some of them even could tell me how many more smileys they had than the frownies, etc.!
This was a great question. I had not considered how the childrens' minds would work at the beginning of the year when they may not understand the concept of more or less or how to count. To build that understanding, I might use counters intead of tallies, since, let's say, a ladybug might be more interesting and exciting to them than a line made with a marker. I could use a big ladybug when I want a big "oh yeah!" or a big might groan. I could possibly extend that and use skinny and fat ones for thin frail voices, and hearty voices, etc., (and thereby throw in those adjectives and opposites for exposure).
I think all in all, at the beginning of the year, the "more of less" or "which one is winning/losing" concept is not going to be my main concern. I am going to focus on making the students excited about getting to cheer. If the kids love to cheer, they will do what it takes to cheer.

I will still reward them with a minute of center time or playground time, etc., but I will just have to tell them if the smileys or the frownies won until they are able to figure it out on their own!