While I respect your opinion I just don't share it. TBC had almost everything the best. Sure I agree with that. Raidwise (heroic) were far more kickass in Cata Tier 11 and perhaps 12. TBC did not have heroic raiding apart from (if you can call it that) Sunwell. Though, I did have a lot of fun, a lot of fun during TBC. Probably a lot more then during Cata's raids.
I have a hard time choosing between TBC prenerf heroic 5 mans (the first month or so it was very hard) or Cata's heroics prenerf. The Cata ones were shorter in lenght. So I'll probably choose TBC for better heroics.