There's still a couple of interesting things going on there. One is nudging Michigan ahead of Clemson. I can't fault the committee for that, the ranking was so close in the BCS. A bit of Big 10 bias seems to show up as well with Penn State ranked ahead of Oklahoma by the committee (Oklahoma has a much higher SoS and the same record). There's a little more of a gap there in the BCS standings, and the committee has better paved the way for multiple Big 10 teams to get in.
It's true that OU has a stronger SOS, but the key component is they haven't really BEATEN anybody all that good save perhaps WVA. Penn State is 2-2 against the Top 30, OU is 1-2 against the Top 30, and they have a common opponent - whom Penn State beat and OU got killed by.
So yes, OU has PLAYED tougher teams, but I think one would be hard-pressed to say they've BEATEN better teams. Penn State's opponents have an overall record of 66-44. Take away the record of the two foes that beat Penn State (e.g. Pitt and Michigan) and they've BEATEN teams with an overall record of 39-37. Of course, ten of those wins were from one team, Ohio State.
OU's opponents have an overall record of 66-55, but subtract the 19-3 record of the two teams that clobbered them and they've BEATEN foes with an overall record of 47-52. While I realize it's not 'that simple,' I think it's no doubt defensible. Penn State's best win is over Ohio State and OU's is over WVA.
So I can at least understand that one. I wouldn't call it B1G bias since it's defensible.