SB Nation’s “perfect roster” idea for 2026 centers on Josh Allen and San Francisco’s linebackers

With the 2026 NFL season still on the calendar but preseason momentum building, SB Nation took a leaguewide pass at what it called a “borderline unstoppable” roster by assembling the best version of every position group. The premise is simple, and explicitly hypothetical: choose a top unit from across different teams, then see what a most-ideal starting lineup could look like. In that blueprint, the Bills are represented at quarterback by Josh Allen, while the 49ers provide the most important edge in the middle of the defense through a standout linebacking duo.

At quarterback, the roster construction leans on Allen’s ability to create on script and outside it. The author credits him with five straight seasons with 40-plus total touchdowns, calling it an NFL record, and highlights his rushing scoring output, noting 79 rushing touchdowns by a quarterback as the top mark in league history. SB Nation also points to efficiency on a per-play basis, saying that since 2023 he ranks second in EPA among quarterbacks who have played at least 500 snaps. Even within a perfect-roster thought experiment, the piece nods to why stability matters, contrasting Allen’s run production against a quarterback-near-mythos narrative around Kansas City’s Patrick Mahomes, whom the author describes as coming off a torn ACL.

The offensive side of the imaginary roster continues with an emphasis on “impact touches” rather than simply adding volume. At running back, the construction selects Jahmyr Gibbs of the Detroit Lions, arguing that no one in the league can match his all-around profile, and then backs it with specific statistical production attributed to 2025: more than 1,200 rushing yards, over five yards per carry, 77 receptions, and five receiving touchdowns. At wide receiver, SB Nation goes to the Cincinnati Bengals for a 1-2 combination of Ja’Marr Chase and Tee Higgins, citing a shared target share and, again, using 2025 outputs to frame the case, including Chase’s 125 catches for 1,412 yards and Higgins’ 59 receptions for 846 yards. The piece also frames their depth behind them with additional receiving options in that same Bengals room.

Tight end is treated as an advanced-math position in the author’s build, not just a red-zone fallback. SB Nation assigns Arizona’s Trey McBride as the most valuable fit, calling his 2025 performance “ridiculous” and pointing to a total EPA figure of 106.27. It also highlights that McBride topped 1,200 receiving yards and scored 11 times, with the author characterizing the touchdown output as the most among tight ends. The blueprint further suggests a clean top-to-bottom structure in the tight end room by pairing McBride with Elijah Higgins as the next reliable option.

On the line, the hypothetical roster tries to win games the hard way, by building from the trenches outward. For offensive line, Chicago is used as the model, with SB Nation specifically naming Joe Thuney and Jonah Jackson as the “fix” that completed the unit, and adding right tackle Darnell Wright as another anchor. The defensive trench gets a similar treatment, with Denver’s Zach Allen selected at defensive line, and a case built around disruption metrics: the author cites 32 quarterback knockdowns, 50 pressures leading among interior defensive linemen, and six pass knockdowns. It also mentions D.J. Jones continuing at a high level in that same defensive identity, including 27 tackles categorized by PFF as failures for the offense.

The pass rush element of the perfect roster is designed to stack pressure in waves. The author selects the Los Angeles Rams for edge rushers and centers the reasoning on a “justice league” comparison aimed at Myles Garrett, even though the larger point remains about hypothetical roster assembling rather than predicting any real offseason roster. SB Nation also credits Byron Young with 12.5 sacks and 40 pressures, and it wraps the case by stating that Garrett and Young together produced 93 combined pressures entering 2026. The underlying roster logic is that edge rush should force decisions, not just create isolated plays.

Finally, the defense is completed with two units that the author frames as the best ways to patrol space and limit big passing plays. For linebackers, San Francisco is selected, led by Fred Warner, whom the piece describes as the top off-ball linebacker by a “respectable margin.” It adds a caveat, saying Warner was on pace for 45 defensive stops and 136 tackles before he was “lost for the season” with an ankle injury, and then projects the fit again once back, pairing him with Dre Greenlaw to form the middle of the defense. In the secondary, Houston provides the ideal structure, with SB Nation citing Derek Stingley and Kamari Lassiter for eight interceptions in 2025, plus a target-completion limit, and then adding Jalen Pitre and Calen Bullock to complete a layered group.

Taken as a concept rather than a prediction, the “perfect roster” exercise boils down to a few team-building convictions that carry across the sport. The author’s selections reward quarterbacks who can win with movement and efficiency, offenses built around explosive playmakers and tight-end matchups, and defenses that turn pressure and coverage into a single system. The real 2026 season will come down to which organizations can find that balance under roster constraints, but these kinds of builds often set the terms of the offseason conversations, especially around which traits translate quickest from August work into November results.