Tebow or Ingram could make a strong statement in Atl. Just my completely unbiased opinion though, Auburn hurt Ingram's chances badly, and he'd have to really do something special and game changing to win it. And because he's in the south, I think Tebow takes enough votes to keep him from winning it.
IMHO, it comes down to a couple of things. Tebow and McCoy's final games. If both perfrom very well it will then come down to whether the voters want to give it to Tebow due to his "intangibles" OR as a lifetime acheivement award, a la Ron Dayne, or do they give it to McCoy for his numbers this year, plus being a deserving recipient of a lifetime acheivement award in any other class that didn't include Tim Tebow. If they actually voted on "the best player in college football" I think Spiller would win, but he won't. For whatever it's worth, Tebow and McCoy have great shots at NFL careers and stardome, and great shots at being busts too, but Spiller, barring injury will be a big time star at the next level, though that's not what the Heisman is about, he is, IMO, the most all around complete player of the candidates, and if on a better team, might run away with the Heisman voting.
It's not my vote, but I say because of the regions of the country the candidates play in, and other factors stated, that the winner will be McCoy barring a disastourous performance in the BTCG.