The list is supposed to have a measure of subjectivity baked in. If it were just an accomplishments ranking that would be pretty straightforward.
I put Allen at the top because he does more for his offense than any QB in the league outside Lamar Jackson, his use rate vs other QBs is always at or near the top, and he still puts up borderline elite counting stats playing half of his games in the Buffalo weather.
It's way more ludicrous IMO to call someone a homer for putting Allen at #1 than it is to put him at #1.