macOS 15 Sequoia
Result: A Tie!
After adjudication in the Upgrade Plus segment in episode #516, due to some vagueness in what specifically the picks were referring to (e.g. does Santa Cruz mean the city or county of Santa Cruz) and given just how close the namesake Sequoia National Park is to equidistant from Lake Tahoe and Santa Cruz it was equanimously decided to call the inaugural California Bear Trophy a tie, and also to institute some more rigorous defining and scoring practices going forward.
The map shown here has a point for the city of Santa Cruz which is only a mile further than Lake Tahoe from Sequoia National Park. Using the County instead would have resulted in a slightly closer distance instead.