Explain to me again how Michigan is #2...

Of course I am biased, being a Gator fan and believing that the SEC is the toughest conference, but...

After looking at the conferences, schedules, and results for Michigan, USC and Florida, I don't understand how anyone can reasonably argue that Michigan deserves another shot at beating Ohio State, especially when they lost the first time (yeah yeah, it was in Columbus, only 3 points, blah blah blah - they lost, and they lost their conference too).

First, the respective conferences went (Big 10): 33-11, (Pac-10): 20-9 (USC-ND not played as of this post), and (SEC): 41-7 playing outside their conferences. I don't know if anything can be drawn from this, but it was interesting nonetheless.

Second, record against opponents ranked in the AP Top 25 during and at the end of the season:

Michigan: 1-1 (3)
USC: 3-0 (USC-ND result pending) (4)
Florida: 2-1 (SEC championship result pending) (4)

Third, losses:

Michigan: Ohio State (1) 42-39
USC: Oregon State (unranked) 31-33
Florida: Auburn (11) 27-17

Finally, bowl eligible teams (teams over .500) (and record):

Michigan: 4 (3-1)
USC: 7 (7-0) (loss to UCLA could make this 7-1)
Florida: 7 (6-1) (Arkansas-Florida result pending)

It all depends on Notre Dame, UCLA, and Arkansas, but Michigan shouldn't even be in the mix, regardless of their ranking.