They're both very close, so my first thought is whichever guy you could get easier, meaning whoever you'd have to give up less to acquire. Eli has the Jets week 16 (which is most people's championship week), whereas Romo has the Eagles. The Jets have given up the 2nd least amount of points to QBs this year, whereas Philly's rank is 22. The only good team the Cowboys play the rest of the year is the Giants, whereas NY actually has a pretty difficult schedule. Of course you could look at this like the Giants could be behind a lot, and thus Eli will have to be passing. If you could get one for less I'd definitely do that, otherwise I'd personally give the slightest of nods to Romo.