Manning played one of the sloppiest games of any SB-winning quarterback that I can think of (including Roethlisberger). He potentially turned the ball over on a consistent basis during each quarter. The fact that DBs didn't pick off balls that they really should have, WRs fought hard for balls that they really shouldn't have had to, and Eli's teammates were able to recover his fumbles doesn't equate to an MVP performance, in my opinion. I really think this was more the message of the OP, rather than whether fumbles that are recovered by the offense are or are not actually turnovers.
I really have nothing to gain here, other than to illuminate the masses that have given in to the "Eli is elite" mentality.