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This question depends entirely on how you evaluate a conference. Does having solid depth but no real elite team matter? Or is having multiple legit CFP contenders with a drop off after matter? Right now, I'd have the ACC at the bottom, and FSU's shit-burger against BC is a big reason. That same BC team lost to an extremely bad NIU team, so FSU should've won that game by 40+, but instead they barely survived. Duke, UNC, and Miami might be legit, but it's likely they're just solid teams that'll float in and out of the top 25 throughout the year.
I have the ACC slightly ahead of the B1G at this point. There are still huge games left OOC though that could change it. ND/OSU, Duke/ND and Clemson/ND. Those will determine who I put at #2. I think the ACC is a little deeper in the middle of the conference(teams 4-8). Both stink at the bottom, but so does every other conference. After the P12, every other P5 conference has taken on a bunch of losses OOC.