You seem to be getting caught up on the word elite. Catch the spirit, friend!
So forget the word elite. Let's use above-average. No one has denied that the 2017/2018 OL, RBs, and receiving weapons were definitely above average. The team had a lot of talent on offense in all of those units.
The charge is basically that Goff needs to be surrounded by that level of talent or else he's a middling QB.
I predicted last year that if the OL was average, we would see Goff rated as one of the worst QBs in the league. And what do we have? 26th despite the OL being rated slightly above average by nearly all measures. If you disagree, then we see this one differently.
As an aside, it seems like you only evaluate losses because that's all you harp on. I evaluate performance in every game. Goff is ranked 26th in QB rating for a reason. Even in some of the wins, he didn't play so well.
