I think its pretty much whatever your taste is. The 1.07 is basically irrelevant, whoever you take will probably take a year or two to do anything; so, I see it as a Pettis for Moore trade. Both guys have good and young enough QBs. Both should be on mid-level offenses with mid-level defenses. Both should be the #1 options; but, have to compete for targets. Moore has CMC; and, Samuel could, I don’t think will, but could be the first look for Cam. Pettis’ version of CMC is Kittle; and, Deebo or Goodwin has a chance, equally unlikely, to be the first look. Everything about these two guys is eerily similar aside from 1 thing.
If both guys do break out and become the 1st look, Moore is more of a PPR/possession WR and Pettis can have more big plays. Both guys, if they become the 1 will be safe and have big games; but, Pettis is more likely to have more big games because of his special team style break away ability. However, because of a smaller frame, Pettis could be more injury prone.
I have both guys ranked similarly in redraft and dynasty; so, I would say go with the guy you like more.