No way Urban inherited the better team. That 2001 squad was loaded with NFL talent Tress inherited from Cooper. And nah, the first season Tress took over the B1G was garbage. Ohio State only beat 2 teams with winning records that year and only played three teams with winning records. 2012 Buckeyes beat a B1G Champ Wisconsin team at Camp Randall, housed a 10 win Nebraska team, beat a decent 8-4 Penn State at Beaver Stadium, and beat an okay 8-5 Michigan. The B1G was pretty bad the first couple of years of Urban's tenure but I'd put 2016 and 2017 up against anything Tressel had to contend with.
In 2012, Urban inherited the following upperclassmen from Tressel/Fickell:
- QB: Braxton Miller, Cardale Jones (PG -> FR, committed before Urban was hired), Kenny Guiton
- OL: Norwell, Mewhort, Linsley
- RB: Carlos Hyde, Jordan Hall, Bri'onte Dunn, Zach Boren
- WR: Devin Smith, Michael Thomas (PG -> FR, committed before Urban was hired), Corey Brown, Evan Spencer
- TE: Stoneburner, Vannett, Heuerman
- DL: Johnathan Hankins, John Simon, Michael Bennett, Adolphus Washington (FR but committed before Urban was hired)
- LB: Shazier, Curtis Grant
- DB: Roby, Doran Grant, Tyvis Powell
That's a really really solid group with multiple NFL draftees, starters (Mewhort, Simon, Hankins, Washington, Roby), and all-stars (Norwell, Michael Thomas, Shazier). At most you can argue it's a wash, but Urban inherited a phenomenal team and a terrible conference (as evidenced by the fact he went 12-0 with Everett Withers as his DC).
In 2001, Tressel played 5 ranked teams total (Regular season: #14 UCLA, #14 NU, #12 Illinois, #11 Michigan. Bowl: #14 SCar) with a 2-3 record.
In 2012, Urban played 3 ranked teams (Regular season: #20 MSU, #25 Nebraska, #24 Michigan. No Bowl.) with a 3-0 record.
In 2002, Tressel played 5 ranked teams total (Regular season: #10 WSU, #17 PSU, #23 Minn, #12 Michigan. Bowl: #1 Miami) with a 5-0 record
In 2013, Urban played 3 ranked teams total (Regular season: #22 Wisconsin. BIG Champ: #10 MSU. Bowl: #8 Clemson) with a 1-2 record.
In 2003, Tressel played **8!** ranked teams total (Regular season: #17 Wash, #24 NCST, #22 Wisc, #9 Iowa, #14 MSU, #10 Purdue, #5 Michigan. Bowl: #14 Kansas St) with a 6-2 record.
In 2014, Urban played 4 ranked teams total (Regular season: #7 MSU, #11 Wisc. Bowl #1 Alabama, #2 Oregon) with a record of 4-0. We didn't face a ranked opponent until November.
Playing 2 more ranked teams a year combined with playing 2 less cupcakes a year makes a huge difference on record. Moreover, Urban lost every game against an opponent ranked higher than 20th until his 3rd year.
I don't think there's much room to argue that the BIG was way down when Urban took over, relative to the Tressel years.