68 touchdowns is the current record held by Dan Marino for most touchdowns in the first two seasons. With 22 touchdowns last season second place seems much more likely. That record is 53 touchdowns held by Oakland Raiders current quarterback Derek Carr. 31 touchdowns would be a significant jump but Derek Carr, who just finished his second season, had 32 touchdowns last year so it’s definitely possible. I believe last season Winston could’ve had more touchdowns last season if his offense wasn’t decimated by injury and Mike Evans caught the ball. It’d be great if he could get 46 touchdowns but the likely hood of that happening is minimal at best.