I do agree that Ohio State has a better set of wins. Wisconsin and Penn State are Top 10 wins, MSU is probably Top 15. Bama's best win (LSU) isn't as good as any of those. Remember, LSU lost by like 30 to Mississippi State also.
Bama wasn't all that impressive against the best teams they faced either. Lost to Auburn, struggled offensively against LSU, were fortunate to beat Miss State. The Iowa loss is really a huge stike against Ohio State, though, so I'm not sold that they're in simply because of that.
It annoys me that everyone compares Bama 2017 to OSU 2016 though. Ohio State had three Top 10 wins last year, including a road win over Oklahoma. Bama does not have a resume like that. I also find it funny that Saban was so insistent lasr year that a team that doesn't win its conference shouldn't be in, but he's singing a different tune this time around. Meanwhile, Urban was talking last year about how he was surprised that OSU got in over Penn State and felt bad for PSU.