Debating levels of greatness in this situation is really kinda pointless, isn't it? I understand that this is about 90% of what happens on a sports message board, but c'mon man.
You don't luck your way into two SB titles as a starting QB... much less 2 SB MVPs. Eli may not be pretty on every play or in every game, few are and to be honest - what matters most is how he shows up in big games or when his team needs him most.
Eli is in that upper tier of great QBs playing today... tier him as you like, but there are few that I'd take over him if given the choice. You can count those guys on 1 hand honestly.