re: Tougher to defend at the college level- Daniels or Burrow?

You are only looking at the physical capabilities of them.

How many times did Burrow complete a pass, run the offense to the ball being spotted, and call a play to to keep the defense reeling?

How many times did he get a quick snap to catch the defense offsides or or too many players on the field to frustrate the defense?

Burrow's ability to read a defense made him a bigger threat to go along with his accuracy and running ability. Burrow also hit his receivers in stride way more often. They rarely had to slow down to catch a ball.

All that being said, neither are/were easy to plan against.