As far as I can see, Peyton Manning is a better QB than Brady.
1) This year, the Pats had three O Line players selected to the Pro Bowl, namely Matt Light, Logan Mankins and Don Koppen. In the year which Manning achieved 49 TD, only one offensive lineman was elected to the Pro Bowl, Tarik Glenn. No matter how you stack it, a QB like Tom Brady cannot make his O Line shine. Receivers, TEs and maybe RBs, yes. The O Line, no chance at all. The protection they provide or don't provide is all on them. So, Tom Brady had a much better O Line than Manning when Brady topped Manning's 49 TDs.
2) Tom Brady made it a point to beat Peyton's TD record, and it showed. Peyton Manning was not intending on breaking Marino's mark. He just got hot and in his effort to help his team win, he scored numerous TDs. If Peyton was after glory, he would not have sat out in Week 17. His total attempted passes would not have dropped in the last 8 games of the year, compared to the first 8. Edgerin would not have had 344 carries, if Peyton cared more about the TDs than playing as a team and winning over setting records. Tom Brady, however, did quite the opposite. He threw 44 more passes in the last 8 games than the first 8. Maroney had only 185 carries all season. And yes, Maroney was out for 3 games, I know. But the average carries per game made by Maroney for the 13 games he played was 7 less than Edge, and 9 less per game than he and Corey Dillon combined for in 2006. Oh, and BTW, Brady threw 81 more pass attempts overall compared to Peyton to reach 50 TDs. Furthermore, of all the passes attempted by Peyton in 2004 season, 9.85% of them were TDs. So, given 81 more pass attempts, Peyton would have thrown 57 TDs that year. But to Peyton, all around team success seems more important.
3) Peyton has averaged 4,162 yards passing in a season over the last 10 years. In the 7 that Brady has played, he has averaged 3,767 yards passing. That is a 395 yard difference, which is huge.
4) Peyton Manning was drafted in 1998, and he started every game in 1998 and has started every game since then. Right off the bat, he was placed in that position, and he excelled. He set so many rookie records. He came out and scored 26 TDs, and has never scored less than 26 touchdowns in a season since then. Tom Brady, meanwhile had a full year to adapt to the NFL system and learn the offensive plays of the Patriots. He managed only 18 TDs in 2001 when he finally got the starting job. In fact, if you exclude Brady's first year (2000), he has only managed to produce an average of 28 TDs, while Peyton has averaged over 30 in his time. In just that stat alone, Peyton outshines Brady.
5) The only thing that Brady has over Peyton is Super Bowl rings. That advantage alone doesn't constitute being a better QB. Charles Haley has earned 5 Super Bowl rings in his time as a DE, but he is not considered one of the best DEs of all time. As a matter of fact, he has been eligible for selection into the Hall of Fame for a few years now and has yet to make it in. No diss on him, but it just goes to show, having Super Bowl rings doesn't automatically put you in the category of one of the best ever at your position. Making it to and winning the Super Bowl requires a number of things to go very well, and it requires a very good team collectively. Winning one or more Super Bowls doesn't mean that every player on the team is the best player at his position in the NFL. It is rather a coming together of different personalities and the growth of trust in your teammates that makes a Super Bowl win happen. It is great coaching, and great players who love the game and understand it, and are willing to be coached. It is for this reason I believe that it is the teams that achieve a Super Bowl win and manage to keep most of the team intact for several years after who have the best chance of repeating. That is the main reason that I believe that the Pats have managed to continue to do well. They keep their players around, because they have loyal players who care more about winning than a slightly bigger paycheck, and because the organization has created an environment that appeals to their players and the players' families. Tom Brady is only part of the equation. The fact is, two of their Super Bowl wins were won as a direct result of their defensive play, not their offense. And great QBs win the game by scoring the final touchdown. The Pats have won every Super Bowl game as a result of field goal kicks, not touchdowns. It was the Pats D which secured a win in Super Bowl XXXIX, as they stopped one drive in the middle of the 4th quarter that was on the NE 36 when Bruschi intercepted McNabb's pass. In fact, statistically, the Eagles had much better offensive production than the Pats, except for having been intercepted three times. Defense has been the biggest factor in the Pats three Super Bowl wins and it is why Tom Brady has 3 SB rings. Of course he contributed, much like Ben Rothlisberger contributed in his SB win. But Big Ben was not the sole reason for the win, just like Brady is not.
6) Peyton's grasp of the offense and defense is just incredible. He calls so many audibles, and runs the no huddle offense to perfection. Peyton in the no huddle is quite possibly the most intimidating and perplexing thing to defend. Peyton is an offensive genius, and he also knows what he is looking at when he looks on the other side of the ball. He knows what the defense is thinking, better than most anyone in the game today. He is the opitome of what you want in a QB.

I am, by no means, trying to say that Manning is the best QB ever. But from nearly all perspectives, Peyton Manning is a better all-around player than Tom Brady. He had no time to sit back and figure out how the NFL works or to learn the plays of the Colts. He was thrust into the starting position under center, and there he has been, doing a marvelous job.

Now this is exactly the point I've been arguing!!! Tom cant possibly be better than Peyton seeing how he TRIED to break Peytons td record rather than even taking a knee when the game is won and done! Peyton took his time,took knees,let the run game commence,(edgerin james 100 yds a game that year) and yet still got 49 tds!!! Thats why I say Peyton couldve had at least 60 if he was too play as greedy as Tom (which i blame the organization for) And once again i quote Mike Ditka "Tom Bradys rings does not make him better than Peyton,it just means that team is better"....in a more suttle way of sayin Tom hasnt done what Peyton has...and im sayin he never will!....FIN

   

You are quite right my friend, in most every way Peyton Manning is better than Tom Brady, but how I argue the point of when someone says "Tom Brady is better because he has more super bowl rings" I just tell them. Dan Marino had zero super bowl rings. Does that mean he is not as good as Peyton Manning or Tom Brady? Hell no he was one of or is the greatest QB to ever play the game. Thats all I have to say you pretty much got everything else.

One more thing.  Tom Brady will now always be associated with the Patriots and the illegal taping that they have been up to since his career started.  That has tragedy written all over it for Brady.  That oughta bring him down a few notches in the rankings of QBs.  I oughta shed a tear for him.  On second thought, I never cared much for him, and his BS.  He is arrogant when his team wins, and classless when they lose.  What a sportsman he is.

LOL.Brady set more records than peyton ever will.bitches.brady is high and better ranking

wait a minute. When Brady was scoring late in the game it early in the season. I doubt he thought he was going to have 50 TDs. When he was scoring late during the end of the season and getting close ot the record they were normally losing the game. Not all the games were blow outs like earlier in the season. and since when is it part of a qb's job to take a knee or sit out. The are paid to play the game the right way. Not be respectful and not try to be safe so they don't hurt someoneelse's feelings.

Brady is a great qb if you don't see that than you know nothing about football. Same goes to anyone who thinks Manning is not great. It is literally that close with those guys both are impecible at the job they do.

I cannot agree at all with this. Brady is by FAR the BEST quarterback to EVER play National Football in the NFL. Without a doubt in my mind, I would be willing to defend Tom Brady in any scrap and say he is the best QB to live to this day.