There is no correct answer for that, as it is asking opinion.
If the Bengals win their final two games and the Jets lose one of their final two then the Bengals would win based on a better overall record. The Bengals can make the playoffs if they lose to Arizona and beat Baltimore but the Jets would have to lose to the Dolphins.
NFL Follow Your Team Bengals - 2007 Week 17 Bengals at Jets Game Highlights 2009-16 was released on: USA: January 2010
The Bengals posted a 10-and-6 regular season record, but were eliminated from the playoffs by the New York Jets in the wild-card round.
This is a matter of opinion. Some may think the 49ers are better, some may think the Bengals are better, and other may think other teams are better than either the 49ers or the Bengals.
NFL Thursday Night Football - 2006 Cincinnati Bengals at New York Jets 5-3 was released on: USA: 25 November 2010
The New York Jets are way better.