I'd have to disagree. Dont get me wrong, the US national open is a huge deal but.... First, starting with the huge suspense that comes with The Masters. It's the first major of the year, nearly 8 months removed from the last major. Also, the fact that the Masters is held at Augusta National...which was started by Americas greatest amateur to ever play the game Bobby Jones. Also, you can argue that field is 'deeper' than the Open(however, the deepest fields of the year are at The Players and PGA Champ).
Augusta...it just has a magical feel. The US Open is all about being "golfs toughest test" which at times the USGA has blown wide open and basically made it unfair for players to play on. However, I do feel Merion will be a great setup this year,