[More Cowbell]

JBS beat DeSales by 10
Valley beat Desales by 1
Elliot Co. got beat by Covington Catholic by 14
Covington catholic got beat by Mason Co. by 18
With that JBS is the better of the three.

If the only basis for your opinion that JBS is better than Valley is their margin of victory over DeSales, that's pretty weak. One could also judge the two teams' relative strength by looking at the schools each has beaten so far this year:

SV = Male, DeSales, Ashland Blazer, Worthington (OH), South Miami (FL), Binghamton (NY)
JBS = DeSales, Knott Central, Cordia

By looking at who each has beaten, Valley gets a definite edge. However, this system does not prove they are the better team, and neither do their victory margins against DeSales.