Urban is a great coach, fantastic motivator, and I'd imagine a potentially elite CEO. He is a 'winner', and seems to have transformed the business of OSU football to a successful model (internally). It's good for the university, in terms of recognition and money garnered; it's good for the fans, who live almost exclusively for Buckeye victories, and of course it's good for the young men who put in so much effort to be a part of a D1 football team (especially at OSU), and get to enoy the spoils of an elite program.
All that being said, I'm going to state something unpopular: I don't like Urban as a person. I know I know.. it doesn't really matter for the "bottom line", but to me, there isn't much of a difference between him and Saban. Both are ruthless, and have the personalities of a corporate-dickhead. (Yes, I am one of those "anti-establishment" types, he likes to label) The fact that he even brought up having the ability to "break" someone, was wrong, IMO. Why do it? Ego, much?
So, I'll say it.. I'll take Tressel, tattoo-gate and all, even if it means less wins. In comparing the two characters, I'd say one actually cares a lot more about people (on and off the field), and the other cares only so mcuh as it affects "business".