Well, RGIII has the rookie rushing record, and if he can get a few good games going, and end with more TDs than Luck, he could easily break the rookie QB passing TD record, which I think is 22.
And if he continues playing as efficiently as he has, he might just snag rookie QB rating record set by Big Ben. That's at 98.1, and RGIII is currently at 104.4.
It's true that wins factor in, but they are far from the most important thing. A lot of RotY have come from 8-8 teams. You don't see 3-13 teams, but if we make 8-8 I think the wins argument falls away very quickly.
And honestly, wins and yards is all Luck has to hang his hat on. And yards aren't really a good indicator, and we're closing the wins gap.
Wilson is a closer candidate, but he's still not as good.