I mean Allen had a total shootout with Mahomes in the playoffs a few years ago. Wasn't his fault that they didn't win.
I guess I get your point if you define elite as guys with huge talent that have won a Super Bowl, but to me an elite QB is a guy that can consistently lift his team on his shoulders to get a win and who can get his team to the Superbowl even if things aren't perfect. Allen can or does do that. Carr doesn't really do that so I would put him and Allen in different tiers. Whether that puts Allen in the 2nd tier and Carr in the 3rd tier I don't know, but IMO they don't belong in the same tier of QBs.