Best opponent would be Ohio State because urban Meyer is best game tactician.
Urban Meyer and Chris Petersen are 1 & 2 in winning %. Meyer spent most of his career at big time schools where he could recruit big time talent. Petersen turned a program that nobody had ever heard of that could not recruit the best talent for that very reason into a perennial national title contender, mostly by being innovative. I would give the nod on tactician to Petersen.
Except for the fake punt from deep in Ohio State territory when Ohio State was up 7-3 in the first half. That should have cost the game.