From what I've seen this season, Tebow and McCoy have been underwhelming compared to what they did last year. Their teams are undefeated, but its been a boring run for both teams because their opponents were weak. (sidebar: is the regular season really a playoff? really?)
I'm not convinced that Ingram is even the best overall back on Alabama's team. Trent Richardson has shown more versatility and was certainly more important to their biggest win over Auburn.
Toby Gerhart and C.J. Spiller, on the other hand, have gone out and proved on the field that they are the two best players in college football. They have been essential to their teams' success; their numbers are impressive; and their hype isn't based on preseason Heisman predictors, which proves that they've actually earned their way into the discussion. They're just dominating players working hard for teams that aren't nearly as talented top to bottom as the others.