I don't think Will Howard is elite but he had better stats than Allar when they played head to head. Your argument is that he had Smith and Egbuka at WR which is fair. I would counter with the fact that Allar had a better OL and TE for that game which is also fair.Just to play Devils Advocate, was/is Will Howard elite? Yet he won a National Championship mainly because he had elite receivers running wide open all over the field.
OSU had a good QB, good OL, and elite WRs. I would have given the nod to PSU IF they had an elite QB, better OL, an elite TE, and worse WRs. Probably better RBs too. But it didn't happen. In fact Allar hasn't beat a true elite team (OSU, UM, OR, ND) during his career. I'm not trying to diss on him. I'm just saying the bar is high if you want to be considered elite.