
Flex wins this pose pretty easily, in my eyes.
Smaller joints at the shoulder/bicep tie-in, and at the elbows, make his arms look more dramatic and pleasing. Also, he has a better balance between biceps and triceps size.
His waistline is more pleasingly put together, with popping abs. Meanwhile, Bakers midsection is straight up and down (as opposed to tapering down to the hips like Wheeler), and the abs flatten out rather than pop. He's also slightly wider in the waist than Flex.
Baker looks like he doesn't have a neck, which throws off his proportions (it's just how he's posing).
Flex also shows superior serratus separation.
Some have pointed out that Baker's chest is superior in this pose. I counter that his chest over-dominates his upper body in the pose, which throws off his proportions in the shot. It's too dominant. For example, Arnold had the best chest development in his day, but his pecs did not dominate his upper body the way Baker's does. This is why Arnolds pose is so much more pleasing, whereas with Baker, there's just something "off" about how his chest is posed in the shot. It is certainly dramatic and one-of-a-kind, but it is not as proportionate as Flex.
Finally, the lats from the front. This, I have to give to Baker. He just plain beats Flex hands down here. In my opinion, both men have such incredible upper size and shape that their lats cannot be "too big". Kind of the way Dorian's lats were never too big in this pose. It's nigh impossible for lats to look too big in this pose, if width and thickness are balanced. In this case, Flex has acceptable width, yet lacks the thickness that makes Baker so much more dramatic and v-tapered.
All told, Flex's upper body dominates Baker's in this pose, even though he loses on front lat width and thickness. Not in terms of size...far from it. But in terms of proportion and separation, it does. Both are quite symmetrical in the upper body, with a slight edge to Baker.
Baker's lower body beats Flex's, but it's not as dramatic a beat-down as to what Flex does on the upper body. Baker's calves/quads flare more dramatically from the knee than Flex, but it's not like Flex sucks ass here. Baker does have better quad sweep and separation though.
But then, this isn't a leg pose. Judges try to judge the whole body, but it always will be an "upper body" pose.