Boise's accomplishments are emetically overstated. They've done nothing that Iowa, Wisconsin, LSU, Oregon, Georgia Tech, Miami, Oklahoma, so on so forth, haven't done or couldn't do.
I'll buy that argument. But when LSU gets off to a good start, they aren't discounted saying, "well, they couldn't play with the big boys...." If you want to give them the same credit you would to an Iowa, Wisconsin, etc, on a regular year, I would think that would be fair.
On a side point, I wouldn't put last year's Bama team in the "great" category. I'd put the 08 Florida team, 05 Texas/USC, 03 USC, 01 Miami- but Alabama was whiskers away from losing to Tennessee, and barely beat Texas w/o Colt McCoy.... but that's another argument. I don't think the Boise team would compete well with any other great teams that I listed.