Why is Super Bowl XLII considered to be one of the greatest Super Bowls ever?

Don't get me wrong, it's always great to see the Patriots lose (I'm a Ravens fan). And if you call it the greatest upset in NFL history I think that makes sense. However, the game was low-scoring (7-3 at halftime, 17-14 final). One of the reasons people state Super Bowl LIII was bad was for the reason it was low scoring (again, I hate the Patriots, but this doesn't make much sense to me). It's worth noting that the two teams faced off in the final week of the regular 2007 season and combined for a total of 73 points. There were also plenty of punts and only a singular drive per team in the game's opening quarter.

Here's a list of notes on QB performance. Super Bowl XLII was easily the weaker of Eli's two performances. The only stats he was superior in here rather than in Super Bowl XLVI was a longer completed pass, less yards lost due to sacks and one more passing touchdown. As for Brady's performances, he gave his fourth lowest passing yards, and threw a lone touchdown. Out of his ten appearances, he threw for two or more touchdowns in seven of them. Brady also took the most sacks in any of his Super Bowl appearances, and gave the weakest “longest pass of his game” with a 19 yarder. He also boasted his second lowest QB rating besides Super Bowl LIII which is widely considered to be the worst Patriots Super Bowl, and one of the worst in general.

Obviously, there's the helmet catch, which is a ridiculously tough catch so the hype that it gets is warranted. Does that play alone make the game one of the best ever played? If it does, why isn't Super Bowl XXXIV considered one of the best for its game-saving play (Mike Jones' tackle)? Is the game actually considered one of the best because of a few crazy plays and it being a very good upset? Because in that case, I think it's clearly the best upset in the league's history and a great win for the underdog but calling it one of the best games is a bit strange to me. Can anyone change my mind on this?