I'm going against the grain on this one for a couple reasons.
1. Matthews surely doesn't have the best situation out of the 3 backs, instead its Best that has the best situation, look at it, there is no way Kevin Smith will be back by week 1 after the knee injury late last year and even when he does come back its going to be a pile of weeks, if ever, that hes back to the speed and ability that he was.
2. The Lions blew (notice past tense) last year, they won't win the division or even make playoffs, but they are a MUCh better squad then last year. Stafford and CJ will be back to full health, the addition of Burleson will open up the passing game more, also some upgrades on the line all spell one big thing; home run hitting speed+a WR that will draw double and even triple coverage+a plus side WR2 in Burleson+RB with plus side hands out of the backfield=tremendous upside and value for a RB that is being very much widely overlooked and underrated due solely to because of the squad he plays for.
Don't get me wrong Matthews is a very sweet pick, but I don't think that Best is as far down the list as many have put him (i.e. to say that Dez has better value is flat crazy and even saying Spiller is the better pick it outrageous being he has 2 other backs that have much more experience in front of him).
Also don't sleep on these guys in the mid-later rounds:
Demaryius Thomas-Without Marshall, Thomas has a legit shot at the WR2 position and if Eddie forgets to show up again this year he could see a bunch of balls his way. This big bodied wideout is recovering from foot surgery, but should be 100% be season's start.
Brandon LaFell- He should have come out a year earlier and would have been a top 1st round pick last year, but is truly a sleeper this year. All eyes will be on Steve Smith which is a good thing, and the only real competition LaFell will have to win the WR2 slot in Carolina is the bust a WR in Dwayne Jarrett, also with Delhomme gone the balls may actually get to the WR, not the DBs.
Arrelious Benn-Honestly look at the Bucs WR depth chart and tell me this guy isn't already the WR2 and possibly even WR1 by the end of camp? Benn will be a stand out in the WR core and with the competition wide open for the starting jobs he could be a real nice sleeper pick that could seriously help a fantasy squad.
Rob Gronkowski-Remember in 2006 when Watson had 643yd and 4 TDs, then followed it up in 2007 with 6TDs even with Moss there? The Pats haven't shied away from throwing to the TE simply because Moss and Welker came to town, they did because Watson dropped dang near everything thrown at him. Don't forget this was a kid that racked upt 1200yds with 16TDs in just 2 years out in the Pac-10 with Zona while only playing in 12 total games. He may be inexperienced but obviously the Pats see something in him drafting him in the 2nd round as only the 2nd TE off the board at that time.
A big thanks to deluxe_247 for the sweet sig!