My list is what I think the AP will do, not what I'd do personally of course. I'd be delighted to get Minnesota into the top ten, but don't think they will jump that far up.
After all, Auburn didn't want to be there.
Should Penn State be ahead of Florida? Maybe, it doesn't really matter much in reality. If they played each other 100 times, one team would probably win 55 of them.
PSU has good wins at Iowa and vs Michigan, and pretty solid losses at Minny and OSU, plus a bowl win over Memphis. Both played ten P5 teams.
Florida has a good win vs Auburn and decent losses at LSU and vs UGA and the bowl win. BUT, they were ahead of PSU in the previous poll.
I would give an edge to Penn State myself.