If Inoue beats Tapales, then it has to be Naoya Inoue hands down. If Inoue somehow loses, then either David Benavidez (for beatdowns over Plant and Andrade); or Zhilei Zhang (a pair of demolition jobs on Joe Joyce, being a heavy underdog in their 1st fight). I don't believe the fighter of the year can be someone who only fights once a year, when lots of other fighters are managing to get in the ring at least twice.
If Tapales beats Inoue, you're not giving fighter of the year to Tapales? That would be the best win by any fighter in years and years.
Yes Tapales would deserve it because earlier in the year he would have won 2 of the belts from MJ as well