The five invitees to New York are Trent Richardson, Andrew Luck, Tyrann Mathieu, Robert Griffin III and Montee Ball. Being a 'Bama fan I'm prejudiced toward Richardson, the SEC offensive player of the year, but he has some tough competition. Griffin III has better stats than Luck at quarterback and Ball has better rushing stats than Richardson. Mathieu is the only defensive player of the bunch and is the SEC defensive player of the year.  Should be an interesting call.

Andrew Luck is clearly the best player in the nation, but Heisman voters are a fickle bunch and tend to do their own thing.  And lets not forget the considerabe east coast bias that occurs.  Not to mention the SEC bias. I saw an ESPN analyst give his top 3, and Luck was not even one of them (he is a serious SEC supporter).  His top 3 were Ball, Richardson and Mathieu.  

No matter who wins the trophy, it is a foregone concusion that Luck will be the first player taken in the draft.  That alone should tell you who the best player is.