I thought this was near to top in the best super bowl I've seen. I don't think the refs we're bad. The only real questionable one is the roughing the passer because its right after he threw the ball. But that's how it is in the rules and I wish that could be tweaked a bit so a player doesn't have to try to break his ankles to avoid finishing his tackle on the QB.
But this game had so many impressive plays. The 100 yard interception return to end the half, the Fitzgerald TDs, and of course the play that won the Steelers the Superbowl. Although the Cards end up killing themselves with all the penalties they took, they crawled back to get the lead in the final part of the game, and then have their hearts ripped out by a drive that only legendary QBs can do and as clutch of a catch a receiver can make. This is what the super bowl is all about. Never finished until the final seconds are off the clock.
Back to back classic Super Bowls.
As for Top super Bowls: I have to echo what GirlySports said and add this one in as well. In fact, it was Super Bowl XXXII that turned me into a football fan and Broncos fan.
EDIT: I say this is my top five
Super Bowl XLIII
Super Bowl XLII (One Giant Upset)
Super Bowl XXXIV (One yard short, can't get any shorter)
Super Bowl XXXII (Elway finally wins)
Super Bowl XXXVIII