Which one? The ball he threw off his back foot with his eyes closed that his TE caught on his helmet? I've seen many better Super Bowl plays than that.
The one where he escaped multiple rushers and Tyree made an unheard of catch, under the context of the Giants having to score a TD to prevent the greatest offense in NFL history from going 19-0.
It's the greatest play in history, given the context, and the fact that it was unbelievable on two fronts, the escape and the catch.
The pass to Manningham in the next SB was perfection, with a pretty strong context of its own. I remember Steve Young throwing a ball before half time against SD that I thought was the greatest throw of all time when I saw it.