From the video

Gibbs, Bejon, CMC, JT... tier one... over the first 10 weeks last season on pace for 2,378 yards and 29 touchdowns. He had 17 touchdowns scored through week 10... Jonathan Taylor 24th in points per game in the final seven weeks... reason you don't have him first is the systemic risk... Still enough receptions. Look at work in the receiving game. I don't know. I feel you just take him after McAffrey.
STACKED’s take
Elite upside but systemic risk from QB injury limits ceiling vs. McCaffrey.
Ranked in tier one alongside Gibbs, Bijan Robinson, and Christian McCaffrey, though speaker notes tier one could be split with Gibbs and Robinson in tier one and Taylor and McCaffrey in tier two. Taylor finished the first 10 weeks of last season on pace for 2,378 yards and 29 touchdowns with 17 actual touchdowns through week 10, making him the number one and most valuable player in fantasy through the first 10 games; however, he ranked 24th in points per game in the final seven weeks due to systemic risk from Daniel Jones' torn ACL recovery, loss of Pitman, and natural regression. Still ranked second in tier after McCaffrey due to less systemic risk in San Francisco's offense, but Taylor remains capable of 30 touchdowns with high upside on the ground and sufficient receiving work.
Jonathan TaylorRBPlayer page — value, ADP, projections, and every insight