I think Jacobs is the clear cut #2 at 160 and it brings a lot of legitimacy to those who oppose GGG's resume and question his big profile based on that. It does provide a guy that if he beat that no one could question without looking like a complete hater.
If it doesn't get made and GGG does fight Andy Lee, that is a really good backup plan. Lee is a quality fighter who can give a tough fight to most anyone he faces.
We still need GGG-Jacobs though. #MakeBoxingGreatAgain
I've been on twitter tagging #MakeBoxingGreatAgain and different fighters/matchups/promotional companies all morning....hopefully it catches on