Kudos to that guy for ranking it #1.
I won't apologize or discredit my bias, but think about it. At this point Osborne is still trying to win the big one especially against the titans of the south, and that team was considered one of the best ever (at least the offense). He was guaranteed a national championship if he kicked the PAT, since they would be the only team without a loss.
Tie and you get your first national championship. It's that simple.
But he went for two and the win. I realize we see that once or twice a year now, but I don't think you saw it back then, and nobody has ever done it with those types of circumstances. It actually makes it more impressive that they were able to tie versus a game where it's either win or lose to go for it there.