The way I see it, there are 5 contenders.
Gotta give props to the KC Chiefs. They are the only undefeated team and therefore by record the best team but they still have to face Denver twice. A lot of people have criticized them for not blowing people out but they do what it takes to win.
There are two 1 loss teams.
I’m not going to list Denver as the best team because Peyton Manning (like George Karl) is extraordinary in the regular season and extremely ordinary in the playoffs. I just don’t think Denver will be in the Super Bowl and that has to be part of being the best team.
Seattle has a different issue - inconsistency. For example that first quarter versus the Colts they dominated and the next three quarters were just OK. Also there is a question of if the Seahawks can win without big plays like Sherman’s pick-six against Houston.
2 loss teams?
You have New England which was considered to be by far the worst 1 loss team and are a 2 loss team only because of a horrible penalty call so where do they stand?
The Colts have some impressive wins and knocked off the best teams (49ers, Seahawks and Broncos). There losses are to Miami and San Diego, both run very hot or very cold.
The Saints have lost to the Patriots (see above) and an just above .500 Jets team and the 49ers two losses have come against two of the best teams in the NFL so while they may be one of the best, I just can’t say either one is “the best”.
So I think that it’s the Colts. They play up to their competition and have shown that they can consistantly beat the other top-tier teams.