Constitutionally, the IGP is superior to the Governor of a State. Aside that the IGP is an appointee of the President, the Governors have no power to give directive to the IGP. The only police officer the Governor may give directive to is the Commissioner of Police of that state and compliance with this directive is subject to being referred to the President or the Minister appointed in that regard. Section 215(4) is very clear on this point.
The IGP is far superior to a Commissioner of Police and cannot take orders or directive from a Governor simply because the Governor is the Chief Security Officer of the State. The power of IGP covers the entire Federation unlike the Governor. Being a CSO is merely ceremonial and there’s no way the President or Minister will decide on whether the Commissioner of Police should comply with the directive of the Governor without consulting with the Inspector General of Police.