The 1972 Miami Dolphins or 2007 New England Patriots who is superior? ?

The Dolphins were a lot more well-rounded team. They had both the #1 offense and #1 defense. On defense, they were equally dominant against the run and pass. Their rushing offense was one of the most dominant of all time ranking 4th in yards since 1940. They had two 1000 yards rushers in a 14 game season. You might think they weren't great at passing but Morrall's QB rating (91.0) was 137% of the league average which is nearly the same as Brady's at 141%. Incidentally, Morrall's 91 rating that season is higher than Brady's career playoff rating of 89.8. Think about all the advantages modern players have and let that sink in for awhile. 

The Patriots had a good passing attack but were pretty average at running the ball. They also were pretty average at stopping the run ranking 10th and allowing 4.4 yards per carry. 

Strength of schedule doesn't mean that much especially when you're talking about undefeated teams. They have no say in who they play. Regardless, it wasn't like the Patriots were playing an especially difficult schedule. Pro Football reference's system has their schedule at .4 which is about average. 

If they were to compete, the 2007 Patriots would likely destroy the '72 dolphins just based on the evolution of offensive and defensive schemes alone. the '72 dolphins have no viable option to combat the vertical spread the Patriots were running at the time, and have no alternating defensive schemes or personnel that would be able to consistently stop a pass-based Patriots. You are basically gambling on a run defense to completely invent a Nickel Package out of thin air in a matter of weeks without having the roster to be able to do it. A defense, I would remind you, teams were already running in order to stop the Patriots. To base your entire gamble on who won the super bowl would be foolish. The Patriots may have lost to the Giants, but at the very least the Giants were running Nickel packages and understood hybrid coverage schemes that could combat the Patriots. These weren't normalized in the NFL during the '72 Dolphins times, and possibly weren't even invented yet.

The 1972 Miami Dolphins.

I'd pick the 1972 Dolphins.  Despite losing their starting quarterback for most of the season, and having a 38 year old backup take over, they were able to go undefeated, and win the Super Bowl.  

They are from different eras with different training, player sizes, player fitness, and even NFL rules.  They cannot be compared directly.

The 1972 Dolphins.