This comment is fairly generalized and every game has a different feel style and concept. But if you are just going to compare one conference with another based solely on a single elimination tournament, then the big-10 style of play has a definite advantage going into it. In general physical teams do better in the ncaa tournament. Not every game, but as a general rule, two evenly matched teams, the more physical team has an advantage.
Also remember that teams like Wake, or UNC, or others that score a ton play on the same rims all the time. It really does make a difference for a Duke team who can score a lot to play on a court that they are used to or rims that are comfortable for the team. These games are played on neutral courts for the most part, or at least foreign cournts to the teams. Some have better lighting and backdrops and a ton of factors.
For example yesterday UWM and U of I were playing on a court that was covered underneath by ice used by the Chicago Wolves. The floor was cold, the gym was cold, and I've heard from a few people that the shooting backdrop was pretty bad. Advantage to a more physical team and a team that rebounds well.
As for the Big - 10 being better than the ACC, who knows. The big 10 has 3 teams left and the acc 1.
I just personally think that in the field of 64 one game elimination tournament, the physical style of play suits the type of ball most often played in the midwest.