The answer to me depends on the defensive scheme a team utilizes. For Seattle, the most important defensive position is a versatile safety. For the Rams, it's the versatile DLineman. Sometimes an entire defense is built around a generational linebacker. The second most important position for the Falcons, Niners, or Cowboys years ago was cornerback when Deion Sanders was on their team.
So my answer is this. QB is the most important position in the NFL and the second most important is whatever position a team's best defensive player mans.