Ohio State: It's hard to hold a 1 pt loss at Oregon or a 3 pt loss in a rivalry game against Ohio State. IMO, of all the healthy rosters, they are the most talented (but we'll see if their OL holds up)
Oregon: Undefeated, but some close calls (Idaho, Boise St, Wisconsin) that give me pause, and weak QB play all year. Not sure they beat Ohio State at a neutral or away site
Notre Dame: Stellar defense, offense that can run on anyone.
Penn State: Really impressed by how they hung with Oregon in the B1G championship game, but a step below the top of the B1G
Texas: Ewers really needs to go, but has been doing just enough to keep his job this year (rumors are that he's been told he won't play at Texas next year). Texas would be a clear #1 if they had solid QB play
Georgia: Flawed but dangerous. Would probably have them at #2 if their QB and HB were healthy. With a backup QB, I think they're strong enough on D to give people fits but won't be able to score enough to win against P2 teams
Boise State: I'm reading a lot into their 3 pt loss at Oregon and Jeanty's ability to run. I guess we'll see if that holds up against P2 competition
Arizona State: Very solid B-level team, not convinced they're an A or A+ team like some of the others on this list