This.
It was like a 35-40 yard field goal, with the snapper out, an extra point blocked in the game, wind and second down. At that point the last thing you want to do is throw anything intermediate or over the middle because those are dangerous passes. A 1v1 fade to a 5* WR with a 9 inch height advantage should NEVER get picked unless you totally and utterly screw the throw. Rees screwed the pooch. It is that simple. Pinning that loss on Kelly is ignorant of the percentages. At the distance Ruffer was out, NFL kickers make roughly 80-85% of the time... throw in the conditions mentioned above (wind, snapper out, DL getting penetration as noted by the block, etc.) and you're probably looking at about a 70-75% chance of conversion assuming Ruffer is NFL caliber which, although he was great on field goals, judging by his 3 XPs missed during the season I would say he is just a notch below.
The bottom line is you either run twice to pick up more yards and then play those odds or you try to take a shot or two to get in the end zone or considerably closer. Considering the average interception percentage is 3% there was a 97% chance on any pass play of no turnover. Considering he was throwing a fade to a taller receiver it should have been less than 1%... but Rees screwed up. It happens. Even to the best. So you tell me, are the odds of kicking a field goal (~70% from that spot) better than the odds of taking a shot (or two) through the air to score/move closer and then kicking the field goal? You'd be hard pressed to say Kelly made a bad play call by "odds" or "percentages" alone.