I"d be ok with Cincy, though 27-24 over Tulsa wasn't impressive. I guess I don't see the ND win over Clemson without Lawrence as equal to A&M's win over Florida. No way ND beats Clemson at full strength and its crazy to not take that in to account. It's also hard for me to give ND a lot of credit for beating UNC when UNC lost to FSU and UVA. The SEC wasn't all that deep but I don't see any real edge for ND in strength of schedule as the ACC wasn't exactly a juggernaut, either, and the Irish were not remotely competitive with Clemson. I just think A&M did more than ND and maybe more than tOSU. The Aggie defense is actually really, really good. Their offense can struggle at times, though, as they lack the big time receiving threat on the outside.
That's why these arguments are fun to have. I just think the SEC was not good this year, and had the luxury of inflated preseason rankings.