About time I give this thread a meaningful bump.
From a pure neutral perspective, The Michigan-Penn State game might be the best game of the whole year, but sadly I do feel like this game was essentially tarnished by a mixture in ascending order, bad kicking when it mattered most, turnovers and not cashing on said turnovers, and horrible officiating, especially with the phantom pass interference in the 5OT. Shame it had to end the way it did with the refs not putting the flag away and simply let them have the benefit of the doubt.
While I can say that Michigan didn't deserve to win this game, considering all of the high-wire finishes they had during this season, if ever there was a case of highway robbery by the refs, there would be some credence. {Sadly, an all too common occurrence with college refs the last 10 years or so.}