You can look at the numbers and watch replays. It’s pretty easy to make an accurate scouting report on the 12-0 record of Dan Lanning’s Oregon Ducks – no one in the country has been better in the regular season.

But now it’s December and there are no more easy matches.

Ahead of Saturday night’s Big Ten championship game between Oregon and 11-1 Penn State, the Ducks have the best resume.

But they’re facing a Lions team that’s 5-0 on the road.

“I think this team has its own identity,” Lanning said earlier in the week when asked about State of Pennsylvania.

“They’re doing different things that we haven’t seen. … I wouldn’t compare them to anyone we’ve played with so far.

“Obviously they play physical football. I think Coach Franklin does an elite job in all three phases. They are very detailed. I think it shows.

“Teams that play great special teams are usually very well coached. I think these guys play great special teams as well. So, I think you see all of that showing for these guys.

Enough about Penn State.

Let’s get to some details about Oregon.

Dillon Gabriel’s CV. You could call the Ducks quarterback a drifter. He didn’t stay in one place long, moving from Central Florida (2019-21) to Oklahoma (2022-23) to Oregon.

It is produced to a high standard at every stop.

Gabriel’s start Saturday will be the 62nd of his career, the most for an FBS quarterback.

He is the all-time leader in total passing touchdowns (183), second in passing touchdowns (149), second in passing yards (18,140), and second in total passing yards (19,375).

Comparing Oregon’s pass rush to Penn State’s. Led by Big Ten Defensive Player of the Year Abdul Carter, the Lions excelled at pressuring quarterbacks. They totaled 32 sacks in 12 regular season games.

The Ducks were a little better. They finished their regular season with 10 sacks in a 49-21 win over Washington, giving them 39 for the year.

The best of the best. Carter and his colleague Edge Rusher Dani Dennis Sutton will come after Gabriel on Saturday. Dennis-Sutton appears healthy after suffering an apparent midsection injury during PSU’s win at Wisconsin.

Carter and Dennis-Sutton combined for 26.5 tackles for loss, 14 sacks and 15 quarterback hurries.

But here’s the thing: Oregon offensive tackles Josh Conerly Jr. and Ajani Cornelius are also elite. The duo only allowed 24 combined quarterback pressures. And the Ducks have allowed just five sacks in their last 10 games.