It's clear that Luck is a superior athlete to Manning. But to assume work ethic, leadership, decision making, intelligence, grasp of NFL defenses, and grasp of calling plays is just a "Push"... that's a bit of a stretch. How would you know who worked harder going into year 2? How would you know who is more intelligent? How would you know who was better at reading a defense or calling plays? And by you, I mean anyone that didn't have a direct involvement with both of them entering year 2.
Nothing you said is necessarily *wrong*. But the way you chart it out it just seems like fluff intending to support Luck.