Just thinking off the top of my head. The ACC is about on par talent wise with the big ten. FSU beat Clemson, Miami was a pretender (like OSU).
I have no dog in the hunt. But thinking of the schedule each team had during the season, an ACC schedule opposed to a schedule in the SEC.
I gotta go with Auburn, including the two miracle wins they had. Even winning by a miracle means you have to be within reach to win the game.
Common sense tells me Auburn, really I don't care who wins, Auburn makes best sense.