The SEC has 14 teams to the Big 12's 10. So the SEC has to leave out 4 teams in this head-to-head challenge. This season the SEC has chosen to leave out Texas A&M, South Carolina, Vanderbilt and Georgia. Those 4 teams are ranked as follows;
Georgia - 14th
South Carolina -- 12th
Vanderbilt -- 10th
Texas A&M -- 9th
So this is essentially the Big 12 against the best of the SEC. I am okay with that, especially this season. But it is not truly a referendum on the relative strengths of the conferences top to bottom. As the matchups are set it is essentially a dead heat. Each team is projected to win 5 games almost on the nose. .