Personally, I view record as mostly irrelevant for MVP, that's a best team stat, and I loathe judging individual players by wins. With that in mind, I'm leaning Josh Allen at the moment. I think he's the best player in the NFL, and now that the Bills suddenly look like the best team in the AFC, he might actually get some votes. Truthfully, I've thought Allen was the best player all year long, but figured he'd be close to ineligible without making the playoffs, but they seem likely now with LAC/NE/Mia left. That's 2-1 at worst.
One thing I'd factor in with Allen (and Hurts too I guess) is his rush TDs should carry more weight. If Allen had 37 passing TDs instead of 26, would he be a better MVP candidate? Why does it matter that they were rushing instead of passing, because for things like passer rating and efficiency stats, if his 11 rush TDs were passes, it would greatly increase those ratings.
I do wonder if the SF/Mia guys hurt one another a bit. Like Tua hurts Hill, and CMC hurts Purdy as one could vote for either. Buffalo doesn't really have that, and neither does Baltimore.