It all depends on how much risk a team is comfortable with and whether or not they think Allen's main issue (his inconsistent accuracy) is fixable or not. If a team feels that Allen's passes are inconsistent due to poor footwork, they'll probably have him rated as their #1 or 2 QB in the draft because they'll just blame that on poor coaching and think that they can fix him, and with his physical tools, turn him into an elite QB. If a team feels that even with good footwork, Allen would still be inaccurate, they won't want him.
In terms of the Bills connections to him, Benjamin Allbright (who I generally don't trust) reported that Buffalo was very interested in Nate Peterman the day before they drafted him, and he's saying that his same source has told him that Josh Allen is the guy this year (originally told him way back in like October, but has been consistent in that all year). On the flipside, Matt Miller has said that he's been hearing for like 6 months now that Sam Darnold is the #1 QB on the Bills' board and that no other team like Darnold as much as the Bills do. On top of that, there's been countless rumors at this point that the Bills supposedly love Rosen. And based on his interview with Beane, Joe Buscaglia came away thinking that Beane prioritizes arm strength over accuracy and off the top of my head, I think his belief is that Rosen and Allen are #1 and 2 on their draft board. One of these people is probably correct, but we probably won't know until the pick is made which person it was.