In terms of depth, I would even have to say OSU.
But when it comes to documented performance by starting LB's, the contest is much closer. Abdul Hodge led the B10 in tackles last year, Chad Greenway was 3rd. Some of that is the system, but much is a result of the efforts of these two men. Kyle Williams is a top recruit for 2004, and will see the field early and often. George Lewis and Ed Miles would be #1 LB's at a lot of schools (including most of the B10), but wait patiently for their opportunity.
Also note that much of the comparison deals with recruiting rankings for players who have yet to see PT. Recruiting rankings are a
caveat emptor in terms of eventual performance. The Hawkeyes offer several great examples of inaccurate rankings, both good and bad, but generally Hawkeye players seem to perform beyond those expectations.
Some include DE as part of a LB corps. If that is the case, Matt Roth measures favorably to any comparison. Jonathan Babineaux is solid, and will make a smooth transition from DT to the end, which is his more natural position.
No knock on OSU's LB corps, it is tough and deep. But there is a contest; the Hawks in the mirror are much closer than they appear, or that some would posit.