Peter King thinks so:
This game had the best defensive play in Super Bowl history, the 100-yard James Harrison interception return. This game had the best defense of the last five years, being strangely shredded by The Quarterback Who Fell To Earth, Kurt Warner. This game had Ben Roethlisberger emerging as a no-doubt, unquestioned clutch star; he has the body build of Terry Bradshaw with the play-making escapability of Steve Young. This game had Warner leading the Cards on 87- and 64-yard touchdown drives in the last 10 minutes. This game had the biggest star of the post-season, Larry Fitzgerald, held to one catch for 12 yards in the first 48 minutes … before he exploded for six catches, 115 yards and two touchdowns IN THE LAST 12 MINUTES OF THE GAME AGAINST THE BEST DEFENSE IN FOOTBALL. This game had Roethlisberger taking the Steelers 78 yards (88, actually, because of a holding call on the first play of the drive) in two minutes to win it in incredibly clutch fashion … and it had one of the top five catches in Super Bowl history — because of its greatness, and because of its time and place — by Santonio Holmes to win it. Best Super Bowl ever? It’s an easy argument.