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Ohio State closing statementNick Saban vs. Urban Meyer, people. Ohio State is the only team with enough talent on both sides of the ball, other than Clemson, that can entertain beating Alabama. Verdict Several publications will attack this question in their final round of bowl projections, and Sporting News went with the Buckeyes — but it’s a toss-up.That’s not to say Oklahoma can’t win the argument, but it’s going to be very hard to turn down the Buckeyes in this situation. The only thing giving us pause is the Tua-Kyler factor, but head-to-head we think Ohio State would beat Oklahoma. We’ve heard the phrase “four very best teams” enough to believe the committee could be swayed in that direction. The final College Football Playoff pairings will be decided on Sunday, but the biggest argument has already started in earnest.Will No. 5 Oklahoma or No. 6 Ohio State take the last spot in the four-team Playoff? MORE: Sporting News Week 14 Power RankingsOf course, that jumps to a conclusion. No. 5 Oklahoma meets No. 9 Texas in the Big 12 championship at noon ET on Saturday. The Buckeyes play No. 21 Northwestern in the Big Ten championship game at 8 p.m. that night. This scenario assumes No. 1 Alabama knocks off No. 4 Georgia in the SEC championship game, No. 2 Clemson beats Pitt in the ACC championship game and both the Sooners and Buckeyes win their respective title games.A look at both teams’ Playoff resumes, and which one has the best bet to make the Playoff: Case file Both are tough blue bloods in Power 5 conferences, and each made the Playoff the last two seasons, in part, because of the strength of a head-to-head victory against the other. One team can’t simply out-brand the other one, especially since both teams have high-flying offenses with Heisman Trophy-contending quarterbacks at the helm.Oklahoma, led by coach Lincoln Riley and quarterback Kyler Murray, leads the FBS with 50.3 points per game. Ohio State, led by coach Urban Meyer and quarterback Dwayne Haskins, ranks seventh with 43.3 points per game. Let’s break down the case for and against each team. Oklahoma’s argument The offense isn’t just good; it’s well-rounded and can be unstoppable. The Sooners and Buckeyes are No. 1 and No. 2 in total offense, but Oklahoma ranks in the top 10 in passing offense and rushing offense: SchoolTotalPassRushOklahoma583.7319.4264.3Ohio State543.9356.0187.9The Sooners lost one game this season to Texas — a 48-45 shootout in a rivalry contest — but Oklahoma can correct that mistake against the Longhorns in the Big 12 championship game. The Sooner took care of business in road wins at Iowa State and West Virginia, and a victory against Texas would add a top-10 victory.Ohio State’s argumentOhio State dominated the top defense in the nation in a 62-39 victory against Michigan on Saturday. Oklahoma doesn’t have a victory better than that. The Buckeyes won the Big Ten East for the second consecutive season, including wins at Penn State and Michigan State.Ohio State managed that despite a three-game suspension for Urban Meyer and the loss of defensive end Nick Bosa, who was considered the best player in the country at the time. If it truly comes down to “who you play,” then Ohio State has an excellent case. When you look at Oklahoma, you know what to think about the most. Do we have to say it again? The defense.MORE: OSU reminds committee it’s Playoff materialRebuttal against Oklahoma Oklahoma fired its defensive coordinator after the loss to Texas, and the Sooners have given up 40 or more points in each of their last four games, not including that loss to Texas.The Sooners are 104th in total defense (449.0 ypg), which is much worse than Ohio State (399.5), which ranks 63rd. How much of a reward does that style of play deserve?Rebuttal against Ohio State Ohio State lost 49-20 at Purdue on Oct. 20, a loss that the committee simply can’t overlook. The Buckeyes beat beleaguered Maryland 52-51 and Nebraska 31-26, teams that have combined to go 9-15. The win against Michigan is impressive, but any notion that this team is head-and-shoulders above the Sooners simply isn’t true. About those defenses. Are they really that different? Chalk Oklahoma’s pass defense difference up to playing against better quarterbacks, too.TeamTotalPassRushOhio State398.9237.6161.3Oklahoma449.0286.6162.4MORE: Oklahoma has valuable second chance vs. TexasOklahoma closing statementAdmit it, you want to see Tua Tagovailoa and Kyler Murray in Miami. Do we need to plant a flag to make our point?