[quote user="Bumm"]If you want to play that game, Eli had the best front 7 defense in the playoffs last year and faced some of the weakest defenses in the playoffs, NE and GB. His biggest challenge, an over-rated 49ers team with Alex Smith at QB.

Ben on the other hand often faces Baltimore in the divisional or champoinship game with Ed Reed, Ray Lewis and Terrel Suggs and has a pretty good track record against them.

And Elite playoff QB's also include the likes of Peyton, Brady, etc. Breese and Rogers haven't seen enough playoff time yet and their stats would have to be measured over the long term.[/quote]

And Brady and Peyton have better playoff performances than Ben as well.

But let's just look at Ben vs Eli in the playoffs.

Eli:
11 Games, 219 of 356, 61.5%, 2516 yards, 17 TDs, 8 ints, 7.07 YPA, 89.3 Rating, Record: 8-3

Ben:
14 Games, 248 of 409, 60.6%, 3,150, 20 TDs, 17 ints, 7.70 YPA, 83.7 rating, Record 10-4

Overall pretty equal numbers, but Eli's better at protecting the ball than Roethlissberger.

But as you've stated, Roth has faced tougher defenses for sure in his playoff path, so perhaps that's the reason for the discrepancy.

So for now I'll say it's a push.