If you look at it strictly by seed number, then yes absolutely, I agree with you.
But if you look at it in a more analog sort of way, the Steelers managed to dodge their biggest threat, the Three-Time World Champion New England Patriots.
While the Patriots didn't post one of the league's best records this year, they were playing their best ball late in the year.
So while a Steelers win in Super Bowl XL would give them victories over all the team's that compiled the best regular season records in 2005, it's got to be at least a little bit disappointing that they didn't get the opportunity to beat the league's best team.
They say to be the best you've got to beat the best. Neither Super Bowl participant will be able to say that.
In other words, there'll still be unfinished business.