If you look at actual results then Big 12 is MUCH deeper at the top than the ACC. If looking at actual resumes, SMU does rate as the best overall team, but BYU would rate higher than Miami, and both Iowa State and Arizona State would both be right there close to on par with Miami and well head of Clemson. Only argument that ACC is better at the top is based solely off of reputation and the respect the committee seems to be giving them, but the data show the Big 12 is just as good and deeper at the top.