Since Scottie already posted all of my other points for me, I'll just take this one.
You should really consider that the 2007 Patriots not only set just about every statistical record for NFL offenses, but they were also 18-0 (best record in NFL history) and were one miracle catch away from winning that Super Bowl and finishing the season undefeated. In other words, what you're essentially saying is that the Pats would have to have been the best team in NFL history in order to surpass the Rams.
As far as the statistics go, we overpower the 1999 Rams easily...
2007 Patriots:
1. 589 points scored.
2. 6,580 total yards.
3. 67 touchdowns scored.
4. Passing - 4,731 yards; 50 TDs; 9 INTs.
5. Rushing - 1,849 yards; 17 TDs.
1999 Rams:
1. 526 points scored.
2. 6,412 total yards.
3. 55 touchdowns scored.
4. Passing - 4,353 yards; 42 TDs; 15 INTs.
5. Rushing - 2,059 yards; 13 TDs.
2007 New England Patriots Statistics & Players - Pro-Football-Reference.com
1999 St. Louis Rams Statistics & Players - Pro-Football-Reference.com
So, as you see, we have the 1999 Rams in every single statistical catagory except rushing yards. Conisidering how close we came to winning the whole thing, I think the 2007 Patriots can get a pass.
Also, it should be noted that the Patriots, under Bill Belichick, defeated what was pretty much the exact same Rams team in the Super Bowl two years after they set those offensive records.