The LEVEL 7 is the small date and is the scarce one. The LOW 7 is the large date and is common. There is no such thing as a large date LEVEL 7.
Anyhow, whether the 7 is level or not is not the best indicator of large or small date. The best indicator is the crease that runs across the 7 on all large dates, while this crease is absent on all small dates.
Second best indicator is that on the large dates the inside of the 9 of the date points toward the bottom of the 7, while on the small dates the inside of the 9 points toward the middle of the 7.
Third would be that the inside end of the 9 comes to a point on the small date cents while the inside of the 9 on the large date cents is squared off.
Last would be that all of the small dates have a rather weak IBERT of LIBERTY, while the large date coins are somewhat stronger in this area.
The small date and large date 1970S cents are NOT controversial. They are a well known fact that has been around since the 1970s. Many examples are out there, and there is a very clear difference between the two.