Okay, here is my take on the situation.
I have mentioned this in another thread, but why does everyone think Florida has such a great defense? What is this based off of? The fact that they shut down Tennessee's offense down (115th in total offense; 110th in scoring offense)? Or maybe it was the D against Vanderbilt (117th in total offense; 104th in scoring offense). The best offense Florida faced all year long was Georgia, which comes in 21st in total offense and 29th in scoring offense.
In comparison, the Big 12 has five teams in the top ten for total AND scoring offense (Oklahoma, Texas Tech, Missouri, Oklahoma State, and Texas). Fifty percent of the top ten offenses are from the Big 12. That's not including the other five teams that are ranked tenth to 25th in total and scoring offense. Now that's a high power offensive conference.
And you can say that the offenses in the Big 12 are so good because the defenses are so bad, but if you say that, you have to say that the defenses in the SEC are so good because the offenses are so bad. I am tired of hearing people belittle the Big 12 defenses, but then say nothing about how bad the SEC offenses are. As far as the Big 12 is concerned, I feel it is a little bit of each, but leaning more towards the fact that the Big 12 just has great offensive teams in it (great QBs, great WRs, great schemes attribute to this).
We will see just how good the SEC defenses are against two of the top Big 12 offenses (Cotton Bowl and BCS Championship).