Context is important. Those two QB’s has vastly different supporting casts and performances during regular seasons and in their playoff games (specifically on their deep postseason runs).
Eli’s offense was heavily run based in both of their SB runs. They ground opponents down with their rushing attack (vastly superior offensive line compared to anything the Bengals have trotted out there), but he did have a good drive here and there. Spagnuolo was their defensive coordinator at the time and he was exceptional at pass rushing and coordinating all defensive aspects. Cincinnati played good defense during their run, but was not some stacked pass rushing juggernaut like those two Giants’ squads.
Cincinnati’s offense was far more dependent on Joe’s arm to not only keep them in games, but to win games. The two teams were so different. Burrow’s production versus the best defenses is stark not only compared to Eli, but to lots of his current peers.