Although I believe the Offensive ROY was awarded after week 2, I think there a reasonable argument can be made for Dalton over Newton. I have argued earlier that the Bengals basically face top 7 defenses while the Panthers face bottom five defenses in the games they do not have in common. Interestingly, they face 5 common opponents (about 1/3 of the season) this year. It gives us a unique opportunity to compare two rookie QBs having fantastic years. Above I highlight the game-by-game statistics for these QBs and I would argue that Dalton has performed better. He has more TDs (9 vs 7), a higher QB rating and more wins.