Any of them over $1000 and under $100.
I am joking ofcourse. Personally, I was not very excited by the Steiners either though I do not know if I would call them over-rated. There are so many excellent binoculars currently on the market in the various price ranges that I do not know if I really can think of one that is drastically overpriced or overrated....though I think those Swarovski ELs should come down about $400 in price when you compare them to the other high end offerings from Leica, Zeiss and Nikon.
Also, about those comments regarding the Zeiss binos...do you folks know which model Zeiss they were actually using? Zeiss is probably the only one out of the big three that produces binos at several price points...including at least two particular models in the $300-$500 range. These models do not come close to comparing with their new Victory FL which is, arguably, the brightest and most highly regarded new binocular on the market.