OK - so there is a lot to be said for BPA ... but I think you have to adjust according to team need as long as the players you are picking between are 'close' in your assessment of their ability.
So having said that - I thought I would rank areas of the team I think based on "team need" using a grading scale A-E. A = desperate need. B = significant need. C = would like to improve. D = low priority. E = Only depth needed.
QB - A+ regardless of JM's rehab think this is a huge hole (yeah I know - I'm probably the only one that sees this?

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RB - D - If we don't touch the RB's I won't have an issue
WR - B - even if we sign another Vet (I'd prefer Cecil Shorts) I'd like to draft a WR in the top 2 rounds.
OL - D - I think we need to be more dominant in the run game, but think a decent QB would give you the opportunity to run the football (eg - early last season).
DL - B - I can't see how our starting rotation is going to configure itself and based on 2014, someone (or 2 or 3) is going to be injured.
LB - D+ - I think I'd like to see an ILB and another OLB to replace Sheard, suspect someone will be signed in FA. But I think we are "okay" with who we have. If Robertson shows a little more improvement, if Kirksey improves a little, I think we have an above average set of LBs .... most especially if the DL is upgraded.
CB - D - just my opinion, but between Gilbert, Desir and Williams I think we will be okay. A vet Free Agent would settle some nerves.
Safety - E. I like Gipson and Whitner.
K - C - I'd like an upgrade but dont think the draft is the best place to do it
P - D - I am fine with Lanning
KR - A - only the second desperate need on the team. I'd possibly target a KR specialist who is a WR or CB in the 4th or 5th round.
So it's not rocket science but I am beginning to be completely convinced we need to trade up for Mariota. Depending on who and what you read - we need to trade with the Redskins at #5 which according to the Value chart is 1700 pts. I'd guess that due to how desperate we must seem - we'll have to pay closer to 2000 pts to land a trade (and hope Washinton don't end up falling in love with someone that isn't going to fall to #12). . . . This years #12 (1200 pts). Next years 1st round (probably going to be high - not sure how you allocate points?) + our 3rd (210 Pts) and 4th (108 pts) this year would put us well and truly over the seeming points comparison.
Obviously you have to have a trading partner to pull off a trade - obviously we don't know what else another team might put together - obviously I don't know what your opinion or the FO opinion of Mariota is .... but I think I have convinced myself we should do "whatever" it takes to get him. I'd take Winston if he isn't taken by the Bucs ... warts and character questions and all (that's a reversal from how I felt in during college season) .... Landing a stud WR at 12, and playing with McCown/JM is not going to help much. Signing a Shorts/Bowe FA and having Mariota throw them the ball yields better and faster returns IMO..