My only remaining point is that when someone asks you if you want the cards to draft a WR or a QB, answering "BPA" is sort of nebeulous.
The reason why the answer is nebulous is because the question carries in it assumptions that some of us may not agree with. It's like asking: "What would you like? Broccoli or Brussells Sprouts? (Answer could conceivably be: Neither. Both suck).
Regarding Gallery - I think that Denny (if he isn't blowing smoke about BPA) would have to include him.
But I don't totally ascribe to the BPA theory, preferring to factor in a bit of context (i.e. I think each team's definition of "best player" probably is shaped by the team's offensive and defensive systems and philosophies. Bill Parcells and Coughlin traditionally emphasize size and toughness. Mike Martz is a speed guy).
If I were making the decision, I'd probably rule out Gallery, because Denny's system (on both sides of the ball) requires playmakers. On offense, the 2 QB's, 3 WR's and TE prospects are playmakers. On defense, he is quoted as saying Taylor is a playmaker. As good as Gallery is at what he does, he doesn't really fit the traditional definition of "playmaker."
Therefore, I doubt Gallery will be very high (if at all) on Denny's BPA list.