Georgia when Kirby Smart took over: 9-4
Tennessee when Heupel took over: 4-8 (with the exception of the NCAA investigation hanging over the programs head)
Not only that, but Richt was consistently recruiting at a very high level and underachieving with a ton of talent. Smart further improved the recruiting and made better use of the talent, but the program was in great shape when he took over.
Heupel stepped into a dumpster fire with 30 portal losses and a looming NCAA investigation with a program that had been deteriorating for 20 years. The fact that he won 11 games in year two is nothing short of miraculous, as most believed it was a 4-5 year job, if even possible at all, to revive this program.
Smart has done a great job of taking an already strong program over the top, but it really is apples and oranges to compare what he has done to what Heupel has achieved in two years at UT, with much work still left to do to stay among the CFB elite.