NFL's 100 Most Valuable Players: Lamar Jackson, Josh Allen Battle for Top Spot

The NFL's Most Valuable Player is a quarterback award. It is virtually impossible for a non-QB to be more valuable than the most valuable quarterback. The standard MVP conversation fails to encapsulate incredible performances by non-quarterbacks or tangle with questions regarding each position's value. That's why I like to make a ballot that goes beyond five players. Far beyond. For the third consecutive season, I've created my (hypothetical) 100-player MVP ballot. You can view last year's here. Before we dive in, here's how I define value and create this list. This list is purely descriptive based on the 2024 regular season. All that matters is who generated the most value this season. Value represents the difference between a player and an average starter at that player's position. That means a QB1 will be a virtual lock to be ranked ahead of a TE1, because the difference between the best and average quarterback is much larger than the difference between the best and average tight end. It also caps the QB starters to half the league, which is different than if we measured value over replacement. And frankly, I find it more fun. To create my initial rankings, I ranked players by position and slotted them into an overall list. I leaned on a wide variety of quantitative metrics -- win rates, receiver tracking metrics, coverage data, various EPA measures --- along with my own analysis. Qualitative considerations such as All-Pro teams and PFF grades were considered, too. I shared my initial list with several colleagues and trusted talent evaluators in NFL front offices to get their expert input. I moved players based on their feedback, particularly if multiple people told me I misjudged a certain player. Let's dive into the ballot, starting with the No. 1 question: Lamar Jackson, Josh Allen or another QB?