I can see your point, but having watched every Cowboys game for the past 19 years gives me a different perspective.
Tony is a great QB. He is a great fourth quarter QB. What hurts him is his horrible defense that can't close games. It's similar to year one and two Cam, yet Tony has been Jerry'd his whole career. No one wants to see the amazing plays he makes throughout the game, instead they tend to focus on the game losing interception at the end of the game. When you have to chuck 20 extra passes in a row trying to stage a comeback, it's likely one will be interceptions. The main reason people look down on Tony is the bobbled ball on the kick hold on the playoffs. If not for that, most people would probably look at Tony as clutch instead of a game thrower.
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Another case of people just listening to what the media says. Romo is a darn good QB. I watch Cowboy games too. He is the only thing they have going in Texas, him and Dez Bryant. They need some defense.
Both these guys have ways to and I doubt this debate can be settled before any of them have been at least 10yrs in the league. That said, I would say considering that Luck has been playing pro-style for longer and does not appear to be superior to Cam, Cam may end up being better, ie, higher ceiling.