I think it's Caleb Williams.
Every single expert is dinging him for his completion %. It's generally the only negative they talk about. It's not his ability, or his lack of weapons, or his offensive scheme. It's also not that their defense will be good, because they won't be.
The first year of a Ben Johnson offense is notoriously difficult. Even for a seasoned vet like Goff his completion % dropped in his first year with Ben Johnson. For a QB in his 2nd year, that's especially difficult. I think it's unfair to criticize his completion %. He lead them to a playoff win and only threw 7 picks. He also provided 400 yards rushing and 3 TDs. Also, not all completions are the same. Know who had the second highest completion % last year? Tua! did that make Tua and elite QB?! If Caleb makes 1 to 2 more completions per game he's at 65-67%. See how nuanced that argument is? 1 to 2 more completions per game..that's all.