I don't think it's enough to just say ND or GA is piling up X yards per game and giving up Y. You have to compare it to what their opponents do.
Notre Dame's opponents' offenses average 376.2 yards per game; ND's defense gives up 295.3 yards. Notre Dame is +80.9 per game.
Georgia's opponents' FBS opponents average 419.5 yards per game. GA's defense gives up 336.5 yards per game. Georgia is +83.0 per game.
Statistical tie for the defenses.
Notre Dame's opponents' defenses give up an average of 357.5 yards per game. ND's offense averages 419.2 yards per game. Notre Dame is +61.7.
Georgia's FBS opponents' defenses give up an average of 338.5 yards per game. GA's offense averages 413.8 yards per game. Georgia is +75.3.
Slight advantage to the Georgia offense.