Well the definition bought being the "best" on this forum, is basically; word of mouth. Many UNSWers on this forums, and alot of them mention the great teaching that so appears in UNSW. Some teachers rub off better then others for different people, and each university has its "good and "bad" lecturers. It's really down to what your opinion ties in with everyone else's(there's a lecturer rating thread around the respective university section). There's a few Macquarie B.Comm students here too who have mentioned that Macquarie lecturers are just as good too, so yeah. In terms of opportunties offered,I think UNSW is a winner here,from what I've heard and seen on open days the Commerce related clubs are much more active at UNSW then Macquarie>which leads to better and more extra-cirrculars. There are also more and better competitions run at UNSW. % of graduates finding employment...well on the top tier job spectrum (with IB,Trading and the like) UNSW takes that front signficantly better.If your looking at more middle tier such as accounting I think both are pretty well placed to find a job although you might see more alumni from UNSW in top firms like the big 4, which can help bring a topic to talk about in interviews.(and that helps>because bonding>increased ever so lightly chance of getting job).
So the difference isn't really signficant unless your looking at top tier jobs, where being in UNSW DOES help. Look more towards distance travelling,vibe you get,your rating of social life,amount of asians you want to look at each day etc. If it comes down to you not being able to pick and your ATAR is fine for UNSW, then just go UNSW..competition there is...well competitive. And it just sounds better(lol).