Here's my take on it...
I'm torn between RG3 and Wilson.
Luck is a very good quarterback and will be for many years to come, but the competition is too high and he's thrown way too many interceptions and his completion percentage is lower than that of his counterparts.
I would've never had expected Russel to make the kind of impact that he has. I actually thought Pete Carroll should've started Matt Flynn over him at the beginning of the season, but wow. How things have changed.
I think it very well may come down to what RG3 does in week 17 against the Cowboys. If he has a great game and leads them into the playoffs and NFC East champs, then I personally think he deserves the award.
However.. if he comes out and slumps in that game, and say, can't run as well as he's usually able to because of his knee injury, and his team ends up losing, then the award should go to Russel. Potentially 11-5 and the NFC West crown? I'd say he'd deserve it. He's played far better than ANYONE had expected.