Being gracious in defeat or in winning makes a great person, but that doesn't qualify them as being a great 'coach'.
To me, the difference between a good 'coach' and a great 'coach' would be that a good coach can win with his team under a rule set that he is familiar with, but might struggle if he had to play with a different team or rules than he is familiar with. A great coach will find a way to win no matter what rules he is playing with, or what team he is using. Won-loss records don't really have that much to do with it. Example:
Coach A has a really strong team and plays under one rule set. His record is 10 - 0 and usually wins 35-14 every game.
Coach B has a weak team under the same rule set. His record is only 6-4, but in his 4 losses, he lost each game by only 1 point.
Now they play each other. Coach A wins game 1, 21-20 They switch teams and play again. Now, Coach B wins 49 -0
Coach A has an 11-1 recoord and Coach B has a 7-5 record, but who is really the better coach? Coach A, with the strong team barley beat Coach B with the weak team. When Coach A had the weak team, he couldn't even score against the strong team, while Coach B was able to still win 6 games with the weaker guys. To me, Coach B is the better coach. They may both be great guys, and class acts, but as far as actual 'coaching' skills go, B is better because he was able to do more, with less.
If you really want to find out who the best is, have an IROC type tourney
Each coach gets handed a team that is already tweaked and based. All figures are stock Miggle or Buzzball or FF.net Basically, the teams are dead even in strength and speed. You can't make any changes to them, but you can use them in any position you want. Now, the guys play a round robin tourney where the rules change for each game. One game might be TTQ, any touch, one stop, line has to be pointed straight ahead, no stacking. The next game might be FOB, passing sticks, multi-stop, stacking and the linemen pointed any direction you want. Etc. When the smoke clears, the guy who had the best success adapting to the different styles and making the most out of his team would be the best coach.
Just my
