What it boils down to for me is this. They both have very good offenses. Give the slight edge to Oklahoma, but I will bet you that if Florida played the Big 12 they would have possibly the top ranked O in the country with that speed- just look at how easily Ole Miss ran through Texas Tech. And Ole Miss, though they did beat Florida in the one game that Florida was caught sleeping at the wheel, has nowhere near the level of talent that the Gators have. And as good as Sam Bradford is, I will take Tebow who has been here before. Plus, from what we have seen up until now in the bowl season, the QBs of the Big 12 most likely have numbers inflated due to the lack of pass defense in conference. Chase Daniel, Graham Harrell, and even Colt McCoy looked MUCH more pedestrian than they did in the regular season (although McCoy did finish with a ton of pass yardage, but I attribute that to an inability for Ohio State to pickup a first down for the entire 3rd quarter which left their defense on the field the whole second half. They could not even lineup on D in the second half, but Texas could not do a single thing in the first half..I bet Florida will not have that problem).
After you acknowledge the slight edge to Oklahoma though, it is a huge advantage to Florida on the defense and special teams. The speed and discipline on defense will be unlike any that Oklahoma has faced this season (besides TCU). While it is true that Okie still hung 35 (I believe it was) on TCU, which was their lowest output of the season, TCU's offense has to be considered here. TCU's offense, although not lousy, is nowhere in the same league as Florida's, so Oklahoma saw many more possessions and against a much more tired defense than I would expect against a Florida offense that will have no problem moving the chains. And as far as special teams go, Oklahoma has some real issues both kicking and in the coverage game, which could be a real issue against a team with as much speed in the return game as Florida does indeed have.
Finally, you turn to coaching. No doubt that Urban is a better coach than Stoops. He is probably the best in the country. Not to take anything away from Stoops, but he just has not got it done in these big BCS bowls. Urban, on the other hand, has, especially of late.
I know it might sound like I am some kind of homer, but I have no interests in either teams, or either the SEC or Big 12 conferences. This is all just going off what I have seen throughout the entire season, and this bowl season, in particular. After sitting out betting in the Mizzou game, I had wagers on Oregon, Ole Miss, and Ohio State specifically in part because of what I perceived as an overrated conference. This plays at least a part in my reasoning here as well.