There is little doubt that from the NHL's perspective the AHL is AAA. It is their chosen farm system. It is not necessarily the best 2nd tier hockey in North America. It surely might be on any given week, depending on how the prospects develop and who might be sent down for rehab etc.
It is exactly this kind of thinking that spelled the DOOM of the IHL. There were clearly many times that the talent level in the IHL far surpassed that of the AHL, but sice the NHL's blessing and financing were not behind the IHL, their payrolls for being the top 2nd tier league drove them to bankruptcy.
I do not want to see the AHL make that same mistake and go down the path of the IHL. In the minors, the real winners are those that turn a nice profit. If the NHL really goes away for awhile, or for good, the AHL can kiss it's behind goodbye. At the same time, the ECHL and UHL will be just fine, thank you. Damned good hockey at a fair price.