They also put up 38 just a month prior. In New York.
A lot of things had to go perfectly for NY to win that game... and every single one did. Change any of them, Brady's ankle, Neal's injury, Faulk's injury, K. Brady's injury and you have a completely different game.
That said, I agree that the 2007 team wouldn't have matched up as well against Seattle. The OL wouldn't have been dominated, but the secondary would have kept Moss and Welker in check. The versatility of this group is why I give the edge to Gronk/Jules, but people let one game obscure how great that 2007 offense was.