If Polamalu hadn't missed 2 games, I could see him getting it, but since he did and one of those games was the team's best defensive performance all season in terms of points and yards allowed, I have to give it to Matthews. When Matthews was out only one game, the team lost, gave up the 4th most yards all year, the 2nd most yards on the ground, and was absolutely abysmal.
Its a tough one, but I think Matthews did more than Polamalu this season.
Just stop. Keep your nonsense restricted to threads about the BCS. It's clear from that statement alone that you barely watch Polamalu or the Steelers play at all.
I'm guessing you haven't watched much of the Packers either.