Based on SEC and NCAA records Danny Wuerfell was probably the best Quarterback. Danny beat Peyton every time he played him which was three and Danny and the Gators had Tennessee 35-0 at halftime at Tennessee, Danny's senior year.
Manning played Spurrier's team four years and never even came close to winning. Manning was a pretty good quarterback in college but in the end he had not much to show for his four years: few records to speak of, no national championship and no Heisman simply because he could not beat the Gators!!!