I've had the chance to study both quarterbacks on tape as well as see them play live this season (Goff vs. Stanford and Lynch vs. Auburn). Here's a very early tale of the tape:
Athletic ability: Advantage Lynch. Goff has excellent pocket mobility, but Lynch is a dangerous runner and he can create plays when things break down in the pocket.
Arm Strength: Advantage Lynch. I was pleasantly surprised by Goff's arm strength when I saw him play against Stanford. He can definitely make all of the throws. However, Lynch has a power arm. He's capable of fitting balls in very tight windows.
Accuracy: Advantage Goff. Lynch can run very hot and cold in this area. Goff excels at ball placement on underneath and intermediate routes. He does need to improve his deep-ball accuracy.
Timing/touch: Advantage Goff. Lynch doesn't throw with much anticipation and his accuracy falters when he has to change ball speed. Goff is much better at throwing guys open with his anticipation.
Decision Making: Push. Both players are aggressive, which I like, but they each get caught forcing the action on occasion.
Poise: Advantage Goff. Poise is something that is hard to describe. You just know it when you see it. Goff has very quick feet, but he's quiet and calm when he gets to the top of his drop and he's comfortable in the pocket. Lynch is more likely to bail if his first read doesn't pop open.
Overall: Advantage Goff. I still have plenty of tape to study on these two signal-callers, but as of today, I have Goff rated above Lynch. There's no doubt that Lynch has an enticing blend of size, arm strength and mobility, but Goff is a more polished, ready-to-play prospect for the next level.
The Bosa comp that needs to go away
Quick thought on Joey Bosa: I'm a big fan of Bosa as a player. Against the run, he excels at locking out blocks on the front side and he has the speed and athleticism to make plays from the back side. His numbers are down as a pass rusher this season, but he's still very disruptive. He has a quick get-off and he has several hand moves to generate pressure. He's not ultra twitched-up, but he's a very good player. In other words, he's going to be a good pro, but he's not J.J. Watt. That comparison needs to go away.