You really miss the point of my post. I never said anything about the Bills having a better coach or management. I just said that comparing Win vs Loss like the article that the OP references is very misleading because the Niners already had a solid team there. The Bills did not have a solid team when Nix/ Gailey took over. They still aren't right now.
Now for some of your arguments...
In 2009 for the Bills , Lynch averaged 3.8 ypc over 13 games. In 2010 for the Seahawks, Lynch averaged 3.5 ypc over 12 games. Frank Gore averaged 4.9 ypc in 2009 and 4.2 ypc in 2010 for the Niners. Marshawn was our featured back till he was traded in 2010. Do you still want to say that Marshawn constituted a good running game? No one is afraid of a running back who requires a million carries to get to 1000 yards. And that is why Marshawn was trade bait (his off the field problems also
didnt help of course)
On defense, according to nfl.com , the Niners were 13th in overall defense for 2010 (the year before Harbaugh took over) . In 2009 (the year before Gailey took over), the Bills were 19th in overall defense. 13th is decent. 19th is not.