1. Adrian Peterson is this year’s MVP.
It wouldn’t be a travesty if Peyton Manning were to claim this year’s MVP award. It wouldn’t be a crime, an injustice, or a mockery for the NFL. Having said that, Adrian Peterson is so clearly this year’s most valuable player that it’s almost not even worth discussing. The Vikings went 3-13 last year and owned the third overall pick in the draft (later traded to Cleveland for the fourth overall selection, which was used on outstanding left tackle Matt Kalil). Nobody expected them to finish third in a competitive NFC North, nevertheless winning 10 games and clinching a playoff spot. And with all due respect to Minnesota’s offensive line and underrated defense, without Peterson accomplishing what he did this season, the Vikings may not have won half of the games they did. Opponents put together game plans solely to stop Peterson and often dared second-year quarterback Christian Ponder to beat them, which he rarely did. Yet Peterson did the extraordinary by amassing 1,598 yards over the final 10 games, a number still good enough to lead the league in rushing this season. He finished with a 6.03 yards per carry average, totaled over 100 yards rushing in nine of his final 10 games, and rushed for over 200 yards on two separate occasions. Had there been one more minute left in Sunday’s contest versus the Packers, there is a good chance Peterson would have broke Eric Dickerson’s single-game rushing record as well. All this despite suffering an injury at the end of last season that usually takes players two full seasons to recover from. Consider this as well: Peterson rushed a career-high 34 times in the Vikings’ 37-34 win over the Packers, who oh-by-the-way needed a win to clinch a first-round bye next week. Most running backs wear down throughout an entire season – “All Day” seemingly got stronger. He’s a remarkable player who just put the finishing touches on one of the most remarkable seasons in NFL history. If that doesn’t net him the most prestigious individual award in football, what will?

2. Peyton Manning is deserving of Comeback Player of the Year.
Without Adrian Peterson having a season for the ages, the Vikings would have likely missed the playoffs. Without Peyton Manning, the Broncos may have still been good enough to beat the toilet water in the AFC West thanks to their stout defense. Granted, Denver wouldn’t have clinched the No. 1 seed without Manning but you get the point. Those are just a few reasons why Peterson should be considered the most valuable player in the NFL this season. (The other reasons are detailed above.) But at this time last year, people wondered whether or not Manning would, or better yet, should retire after not taking a single snap in 2011. And all he’s done this year is put together one of the finest seasons of his illustrious career. He finished the regular season with 4,659 yards passing, 37 touchdowns, a 68.6 completion percentage and a 105.8 QB rating, which were all Denver Broncos records. His three-touchdown performance against Kansas City on Sunday was also the 73rd of Manning’s career and gave him yet another NFL record. As mentioned in “Observation No. 1,” it wouldn’t be a farce if Manning were named MVP. But considering his road back to the gridiron was paved with multiple neck/back surgeries, an entire season spent on the sidelines, and a change of cities, Manning’s “comeback” was more impressive than Peterson’s. Either way, both players should be properly recognized for their impressive feats this season.

3. The Texans’ collapse is nearly complete.
On December 2 the Texans were 11-1 having just beaten the Titans to earn their sixth-straight victory. At that moment it seamed unimaginable that Houston wouldn’t have home field advantage throughout the postseason. But the Texans, losers of three of their last four games following their 28-16 defeat in Indianapolis on Sunday, have completely collapsed. Injuries on defense have turned a once top-5 unit into one susceptible of big plays. (See Andrew Luck’s 70-yard touchdown pass to T.Y. Hilton as proof.) But there are no excuses as to why Houston’s offense has become punchless over the past month. At the root of the issue is quarterback Matt Schaub, who threw two ugly interceptions to Indy cornerback Vontae Davis on Sunday. Despite completing a high-percentage of throws, Schaub was ineffective for the second straight week and for the third time in his last four games. Remember, Schaub doesn’t have a postseason start under his belt. It would have been nice for the Texans if their playoff-inexperienced quarterback could have built a little momentum heading into next week. Instead, the Texans enter the postseason as one of the coldest teams in the field of 12. And while the Bengals are the least imposing team in this year’s playoffs, their underrated defense is certainly good enough to hold Houston’s struggling offense in check. The Texans now have less than a week to figure out how they’ve gone from Super Bowl favorites to title pretenders.

4. RGIII, AP and the Hawks – the bottom of the NFC is dangerous.
Try as they did, the Cowboys didn’t have much of an answer for Robert Griffin III on Sunday night. As he’s done to opponents all season, RGIII forced Dallas’ defense to play back on its heels, which in turn made Alfred Morris more effective. The Packers also had a hell of a time trying to corral Adrian Peterson, whom they’ll see again in less than a week. The Seahawks, meanwhile, have won five straight games and are arguably the hottest team in the NFC…as the fifth seed. Granted, the media always tries to over hype the lower seeds in the playoffs. That’s probably because we spend an entire season pointing out flaws in the higher-ranked seeds (it’s human nature). But in the case of the Skins, Vikes and Hawks, there’s no downplaying how dangerous they are on any given Sunday. Granted, either the Redskins or Seahawks will be finished next weekend because they play each other in the first round, but would anyone be surprised if any one of these teams wind up in the NFC title game? Thanks to all six teams winning at least 10 games this season, the NFC playoff field is highly intriguing this year.

5. Romo once again saves his worst performance for last.
Heading into Sunday night’s NFC East title tilt between the Redskins and Cowboys, no quarterback in the league was hotter than Tony Romo. In his previous eight games he had thrown 17 touchdown passes to just three interceptions and thanks to plenty of help from Dez Bryant, was practically willing Dallas to a division crown and a playoff berth. But in typical Romo fashion, he saved his worst performance for the biggest moment of the season. He did toss two touchdown passes, which included a crucial 10-yard completion to Kevin Ogletree midway through the fourth quarter to cut the Redskins’ lead down to three with a 2-point conversion. But he also threw three brutal interceptions, the final one coming late in the fourth quarter after the Dallas defense gave its offense a chance to at least tie the game following a punt. Romo wanted to dump the ball off to his running back in the flats and was instead intercepted by linebacker Rob Jackson, who read the play perfectly. It was one of those all-too-familiar moments for Romo, who never saw Jackson retreat to the flats as he lobbed the pass to the sidelines. And thanks to a brutal roughing the passer penalty on Washington’s next drive, the Skins were able to put the game away with a touchdown under two minutes to play. The 32-year-old Romo has once again left Jerry Jones in an unenviable situation. He once again posted great numbers while throwing for over 4,600 yards but the Cowboys will once again be at home for the playoffs. The question is, does Jones still believe he can win a Super Bowl with Romo under center? When his team absolutely had to have a win, Romo didn’t deliver. Again.

6. The Bears have nobody to blame but themselves.
Chicago fans will undoubtedly blame Green Bay’s inability to beat Minnesota as the reason why their beloved Bears missed the playoffs despite finishing with a 10-6 record this season. And technically, they’re right. With Chicago’s season hanging in the balance, the Packers never led in Minnesota and turned in their worst defensive performance in over a month. But from Weeks 11 through 16, Chicago only won one game over a six-game stretch. They also lost three in a row to start the month of December and couldn’t produce against playoff qualifiers Houston, San Francisco, Seattle, Minnesota and Green Bay. It’s a shame that a 10-win team missed the postseason but the Bears did themselves in by leaving their fate in another team’s hands (specifically their most hated rivals.)

7. Falcons’ Smith still can’t gauge risk vs. reward.
Falcons head coach Mike Smith is conservative by nature. He’s been criticized for playing not-to-lose, especially in the postseason where he’s 0-3 over the past four seasons. And yet, when he does decide to gamble, it comes at the most inopportune times. Take Week 13 of last year for example. His decision to go for it on 4th-and-1 in overtime cost his team a potential victory versus the Saints. He also went for it on fourth down on multiple occasions during the Falcons’ embarrassing 24-2 loss to the Giants in the wild card round, none of which were successful. Fast forward to Sunday when, in a meaningless game, he played his starters in a lackluster loss to the Bucs. The decision could prove to be costly too, as Dunta Robinson (concussion) and John Abraham (ankle) left the game with injuries. Abraham is the bigger concern, as he had to be helped off the field by trainers. Why, with nothing to gain, would Smith risk injury to one of his starters? What was he and the Falcons hoping to prove by going through the motions versus a Tampa Bay team looking to end the season on a high note? If anything, it planted the seed of doubt in a team that had built up some momentum the past two weeks. If Abraham’s injury proves to be serious, then Smith should be questioned for why he can’t manage simple risk versus reward.

8. Vick’s football career reaches a new low.
Michael Vick has been adamant that he’s still a starter but he’ll be fortunate that some team even views him as a capable backup heading into 2013. All you need to know about Vick’s performance on Sunday versus the Giants was that he was pulled in favor of Trent Edwards for the final drive of the game. Over the past two seasons he’s gone 10-13 as a starter while throwing 33 interceptions to go with his 32 touchdowns. He also hasn’t played a full season since 2006 and his threat to run has been neutralized by his inability to take a hit. He may still fancy himself as a starter but even quarterback-hungry teams like the Cardinals, Chiefs and Jaguars will be weary of handing the reigns to a 33-year-old quarterback who is turnover prone, has never been an accurate passer and who can’t stay healthy. Considering many believed he would revolutionize the quarterback position when he came into the league in 2001, Vick may go down as one of the most overrated players in NFL history.

9. Fisher’s first season in St. Louis can only be described as a success.
Success can be defined in different ways. Some people probably read the title of this observation and scoffed. Some believe that because the Colts and Vikings surprised by making the postseason, the Rams should have pulled off the same feat. If only life were that black and white. What could posses someone to have such lofty expectations following a 2-14 season and a complete turnover of the roster is beyond me. It wasn’t logical that they would make the postseason this year. Hell, it wasn’t logical that they could win 8 games, at least not to those outside of St. Louis that weren’t mentally and/or monetarily invested in the team. But thanks in large part to Jeff Fisher, 2012 was a success. Free agency was a success. The draft was a success. Winning 80-percent of their games against a tough division was a mark of success, as was learning how to win on the road. Having said that, does Sam Bradford need to make longer strides in his development? That’s not even an argument – of course he does. But he also deserves an opportunity to compete in a stable environment. Quarterbacks that are forced to learn three different offenses under shoddy tutelage is a recipe for failure. There are some people that have already convinced themselves that he’s nothing more than a marginal quarterback capable of only being a Brad Johnson-type game manager. And that’s fine – we all don’t need to agree. But here are the facts: He threw for a career-high 3,702 yards and 21 touchdowns while managing to start every game of the season (a feat he couldn’t accomplish in 2011). Those are signs of improvement. It might not be the improvement that many had hoped, but the bottom line is that he’s a better quarterback now than he was in 2010. More importantly, the Rams are a better team than they were two years ago when they walked out of CenturyLink Field. Only this time nobody should have false hope about the direction the franchise is headed in.

10. Quick-Hits…
The pass that Andrew Luck made when he looked off the safety and hit T.Y. Hilton perfectly in stride for a 70-yard touchdown was one of the prettiest throws by any quarterback this season. He’s a special player and NFL fans are more enriched by the fact that he and the Colts are in the playoffs…Speaking of which, would anyone be surprised if Indianapolis beat Baltimore next week? The Ravens aren’t exactly sprinting into the postseason…Peyton Manning continued to make his case for NFL MVP by throwing another three touchdown passes on Sunday, but did you see the catches that Demaryius Thomas and Eric Decker made? The catch by Thomas was one of the best of the year…Don’t be surprised if the Panthers make the postseason next year. They finished 2012 as one of the hottest teams in the leageu and scored at least 30 points in three of their final four games…2012 turned out to be a lost season for the Saints but it doesn’t take away what Drew Brees accomplished. He became the first quarterback in NFL history to throw for over 5,000 yards in back-to-back seasons and with Sean Payton back in the fold next year, the Saints will remain explosive…It’s funny, the NFC South was viewed as one of the best divisions in football at the start of the year. By midseason it was viewed as a joke but all four of the division’s inhabitants could be playoff contenders next year…If I’m Jets owner Woody Johnson I’m keeping Rex Ryan in place for his defense and finding both a new quarterback and a new GM for 2013…Credit the Lions for playing with pride. That’s more than anyone can say about the Eagles…The Steelers’ season turned out to be a major disappointment but for the 12th time in 13 years they avoided having a losing season. That’s sustained success right there…Congratulations to the Chiefs for notching the No. 1 overall pick in next April’s draft. It was well earned…Terrelle Pryor is hardly the answer at quarterback for the Oakland Raiders but if nothing else, he gave them something to think about with his two-touchdown performance on Sunday…One of the broadcasters made a good point following the Seahawks’ hard-fought 20-13 win over the Rams on Sunday. After steamrolling opponents the past couple of months, it’ll serve Seattle well to have fought through a little adversity…If Michael Crabtree plays as well as in the playoffs as he did on Sunday then the Niners aren’t going to miss Mario Manningham…RGIII vs. Russell Wilson? Can’t wait.

Free agency in the NFL begins on March 13 and leading up to that date I’ll go position by position while highlighting the best players, best bargains, as well as the riskiest investments.

Best in Class: Take your pick.
This is the deepest pool of free agent receivers that I’ve seen in a long time. Wes Welker, Mike Wallace, Vincent Jackson, Dwayne Bowe, Marques Colston, Brandon Lloyd, Stevie Johnson, DeSean Jackson, Reggie Wayne and Robert Meachem comprise the top 10 free agents, but Mario Manningham, Laurent Robinson and Harry Douglas could also be available next month. Welker seems like a perfect fit for the Patriots’ offense and will likely stay in New England, but Wallace could be available if the Steelers can’t figure out a way to fit him under their cap. When healthy and not in the midst of a contract holdout, V-Jax is one of the more versatile receivers in the league in that he’s a vertical threat with soft hands who can also block in the running game. Bowe, Colston, Lloyd, Johnson, Jackson and Wayne have been, or still are No. 1 options in the passing game and Meachem certainly has the talent to be a No. 1 given his skill set. Teams needing a receiver have no excuse not to address that hole this offseason.

The Biggest Risk: DeSean Jackson
Jackson is only 25 and is drenched in big play ability. But he has 35 drops over the last four seasons, was a ghost at times last year because he was seemingly worried about his contract situation, and sometimes costs his team on the field with his immaturity. Because of his big play ability and success as a punt returner, plenty of teams will be interested in Jackson’s services next month. But with so many other free agent receivers available, teams weary of his inconsistency and maturity issues can cross his name off the list if they want to. His agent must pull his hair out thinking about how much money Jackson has cost himself over the past year.

The Best Value: Brandon Lloyd
Lloyd is still going to be paid like a low-end No. 1 but at 31 he’ll be cheaper than guys like Welker, Jackson, Bowe, Wallace and Colston. He didn’t post the same numbers in 2011 as he did in 2010 but don’t forget that the quarterback situation in Denver was brutal and Sam Bradford couldn’t stay healthy in St. Louis (the team Lloyd was traded to midseason). Even at 31, Lloyd is an explosive downfield threat who also has a large catch radius. The Rams would be wise to keep him in St. Louis but if he were to hit the open market, he could turn out to be a real value for his eventual production.

Best Cost-Effective Bargain: Robert Meachem
Meachem doesn’t have the numbers or name power as other receivers that could become available next month but at 27 his ceiling is still somewhat high. He’s consistent, as he’s averaged a touchdown every 10 receptions in the regular season and has just 11 drops over the last four years. He may never develop into a No. 1 but he’s worth a shot for a team like Jacksonville that is thin at receiver and has other holes to address this offseason (and thus, might not want to spend big at one position). Meachem could wind up being a cost-effective alternative to Jackson, Bowe, Colston and the other big-name receivers in this free agent pool.

For the second time in less than five years the Giants defeated the Patriots in the Super Bowl. Here are reactions from the G-Men’s 21-17 victory over the Pats in Super Bowl XLVI.

– In order to fully appreciate how far the Giants came in order to be crowned Super Bowl champions, you really have to go back to the preseason when the franchise was a mess. The fans were upset because the front office didn’t have the cap space to make a splash signing during the offseason, all while the Eagles built what appeared to be a division-winning roster. Players were also dropping like flies because of a rash of injuries and then the team goes out and loses to the Redskins in Week 1. The defense stunk, the running game was non-existent, and it appeared as though Tom Coughlin was back on the hot streak. But Eli Manning put this team on his shoulders, the defense finally got healthy and then the Giants just caught fire down the stretch. I thought it was rather arrogant that the New York media talked about how this Giants team compared to the 2008 squad that upset the Patriots but lo and behold, they were absolutely right. Team of destiny? Maybe. But then again I just think that this was a very good team that knew what it was capable of if it could reach the postseason. And now once again, the Giants are Super Bowl champions after one of the better in-season turnarounds in NFL history.

– There’s really no debate any more: Eli Manning deserves to be called elite. What more do you want him to accomplish? He may not break NFL passing records like Tom Brady, Drew Brees or his brother, but this dude is just clutch. He was excellent tonight and once again proved that you can’t faze him, I don’t care what the situation is. He deserved another moment like this, especially given how good he was during the regular season. As I’ve written several times over the last month, without him the Giants wouldn’t have won nine games this year. Without his pinpoint throw to Mario Manningham in the fourth quarter the Giants probably don’t win tonight. And without him outplaying the likes of Matt Ryan, Aaron Rodgers and Tom Brady, the Giants don’t hoist their second Lombardi Trophy in less than five years. Is he kind of aloof? Yeah, but aloof now has two Super Bowl rings and two Super Bowl MVP trophies. New York fans will take aloof all day long and twice on Sunday.

– There’s not much more I can say about Mario Manningham’s catch that Cris Collinsworth didn’t already cover during the broadcast. Given the situation and the stakes, you won’t see a greater catch than that. While David Tyree’s helmet grab in Super Bowl XLII was more unbelievable, Manningham’s catch was still spectacular in its own right. The coverage was tight and yet Manning was able to put the ball in a spot that only Manningham could catch it, which he did – all while getting two feet in bounds and holding onto the pass as he crashed to the ground. What an incredible, incredible pass and catch.

– This win once again reaffirms how good of a coach Tom Coughlin is. He coaches in the toughest media market in the league, where he’s constantly criticized for every mistake he makes and has been on the hot seat too many times to count. But the Giants do things right and that’s in large part because of the work that Coughlin does. This team plays hard, is usually prepared and it never cowers to its competition. After two Super Bowl victories, Coughlin now writes his own ticket in my opinion. He’s bought himself another three or four years where people should just shut up and trust in his coaching ability. After all, the man has gotten the best of Bill Belichick not once, but twice in the Super Bowl.

– As a football fan I couldn’t help but feel a little underwhelmed following the game. It’s hard to complain when a Super Bowl isn’t decided until the final play but it was a lackluster first half and both of these teams essentially dinked and dunked their way up and down the field. (Outside of Manningham’s big catch, that is.) But the more I thought about it, the more impressed I was with the play of both defenses. Brady and Manning had to dink and dunk because the defenses took away the big play. It looked like the Giants were going to run away with the game early on but the Patriots deserve credit for taking away New York’s excellent passing game until late in the fourth quarter. The Giants pass rush was also as good as advertised, especially on the Pats’ first offensive play from scrimmage (when Brady was called for intentional grounding in the end zone) and on New England’s final drive of the game. While the Patriots’ tackling was piss poor throughout, there were plenty of big hits throughout the game as well. Have I seen better games? I think we all have, especially from an excitement standpoint. But you have to tip your hat to both defenses, especially when you consider how explosive both of these offenses were throughout the year.

– Although he got outplayed by Manning, it’s hard to criticize Tom Brady for his performance. He made a bone-headed decision the Pats’ first offensive play from scrimmage and it cost his team two points, but he caught fire in the middle of the game and played well enough for New England to win. Due to Rob Gronkowski being a non-factor, keep in mind that Brady didn’t have a dynamic threat in the passing game. I thought that in order for the Pats to win this game Brady would have to put together one of those Tom Brady-type performances. While he was certainly good, he wasn’t good enough as he once again played second-fiddle to Eli.

– That was definitely a drop by Wes Welker midway through the fourth quarter, but Brady deserves at least partial blame for the pass. Should Welker have caught the ball? No question. But if Brady hits Welker in stride that play may have gone for six and the Patriots probably win. It’s not like Welker was blanketed in coverage: he was wide open. No one play determines the outcome of a game but that was a costly misfire by Brady and a bad drop by Welker, who usually makes that catch nine out of 10 times.

– Some will call the Patriots gutless for allowing Ahmad Bradshaw to waltz into the end zone on what turned out to be the game-winning touchdown. They’ll say that Bill Belichick gave up and will probably spew hypotheticals about how the Giants may have turned the ball over had the Pats played things straight up instead of clearing a path for Bradshaw to score. But I thought it was a smart move on Belichick’s part to preserve as much time as possible for Brady and his offense. Could the Giants have turned the ball over or missed the field goal? Yes, but it was doubtful that the Patriots got lucky like that for the second game in a row. How many times does a team drain the clock down to nothing and kick a game-winning field goal anyway? Granted, the move didn’t work out for the Patriots in the end but at least Belichick gave Brady a shot to put together one more magical fourth-quarter comeback. I liked the move, regardless of the outcome.

– Boy was I wrong about Rob Gronkowski or what? I thought he was healthier than the media led you to believe and that his ankle wasn’t going to be a factor. I even thought he would have a pretty big game. But it was clear that he couldn’t cut and move like he normally does and that made a big difference in New England’s passing game. Brady essentially didn’t have his best playmaker, even though Aaron Hernandez stepped up in Gronk’s “absence.” I’m not suggesting that the Patriots would have won had Gronk been 100-percent but when you think about how big of a weapon he was during the season, there’s no question that his injury factored into the outcome of the game. He basically limped around the field for three and a half hours.

– No matter what team you root for, it’s hard not to feel for Patriots’ owner Robert Kraft. That was a sad scene of him standing by himself watching the final play unfold knowing that his team just lost the Super Bowl. He just stood there in complete shock as the Giants began to celebrate. After losing his wife last year, my heart went out to him in that moment.

– I think Madonna could have used a couple of more minutes of stretching before she went on stage. She looked stiff in her first song and nearly fell off the back of those freaking bleachers in her second set. You’re not 25 anymore Madonna – make sure those hamstrings aren’t tight before you go hopping up and down on metal seats, woman!

– My vote for the best commercial was the NFL safety piece that went through the different years of equipment. That was very well done and the graphics were awesome. Outside of that, the pixy-dust ad was pretty good and Doritos made me laugh a couple of times. Overall the commercials weren’t that funny though and I think I’ve had my fill of babies and dogs being in every other Super Bowl spot…

On Thursday I’ll discuss the three keys for the Patriots to win Super Bowl XLVI but today, let’s take a look at the Giants.

1. Pressure Brady with their four down linemen.
If I’ve written it once I’ve written it one hundred times: The key to beating any elite quarterback whether it’s Tom Brady, Aaron Rodgers or Drew Brees, is to pressure him with your four down linemen. According to Pro Football Focus, Brady’s completion percentage this season when blitzed is 62.6. That number rises to 67.3 percent when he isn’t blitzed and 70.6 when he receives no pressure at all. But when he’s under pressure, his completion percentage falls to 48.6 and his QB rating falls to 88.8 (compared to 110.1 when he’s not under pressure and 115.3 when he’s blitzed). Blitzing can be an effective tool for any defense, but top quarterbacks will burn teams that rely on the blitz as their sole means of creating pressure. That’s one of the reasons why the Giants have had success against Brady in the last two meetings between these two teams. New York uses four defensive ends in passing situations, which is an advantage that no other team in the league possesses. Jason Pierre-Paul (16.5 sacks), Justin Tuck (5 sacks), Osi Umenyiora (9 sacks in just nine games) and Dave Tollefson (five sacks) can line up at the same time because Pierre-Paul and Tuck have the ability to play inside. The Giants also have the option of playing a combination of three of those ends with Mathias Kiwanuka (3.5 sacks), who is a highly versatile role player. So while other keys will certainly factor into a New York victory on Sunday, perhaps nothing is more vital than the Giants’ ability to rush Brady with their four down linemen and drop everyone else back into coverage. New York’s defense was built to do one thing: Get after the quarterback. If the Giants don’t pressure Brady on Sunday, they’ll have a hell of a time beating the Patriots again.

2. Manning needs to avoid turnovers.
When it comes to the Giants, the difference between winning and losing often comes down to one stat: Turnovers, or more specifically, Eli Manning’s turnovers. When Manning didn’t turn the ball over this season, the Giants were 6-0. When he turned the ball over only once during a game, the Giants were 5-2. When he turned the ball over two or more times, the Giants were 0-5. Simply put, the Giants don’t lose when Eli protects the football. When he doesn’t, it’s hard for this team to carry him when he’s making mistake after mistake. (This is one of the many reasons why I keep saying that without Eli’s play this season, the Giants wouldn’t have even made the playoffs.) Sunday will be no different. If Manning makes good decisions and doesn’t give Brady and Co. opportunities to score with a short field (or, conversely, take away potential points for the Giants), New York has an outstanding chance of winning. When Eli is on point he can be as good as anyone in the league from an efficiency standpoint. When he starts turning the ball over it’s as if his entire game falls apart. He’s more careless, he starts throwing off his back foot and his pocket presence flies out the window. The Redskins’ 23-10 victory over the Giants in Week 15 of the regular season is a perfect example of how quickly things can go south for New York if Eli struggles.

3. Attack, attack, attack.
Kevin Gilbride deserves a lot of credit for developing the most underrated passing attack in the league. People love to wax poetically about New Orleans, New England and Green Bay’s passing games but what about New York’s? Thanks to Manning, Hakeem Nicks, Victor Cruz and Mario Manningham’s, I would put the Giants’ passing attack up against any other team’s in the league outside of maybe the aforementioned Saints, Patriots and Packers. That said, it wasn’t too long ago that New York fans were screaming for Gilbride’s head because the offensive coordinator was being too conservative when it came to his play calling and his approach inside the red zone. When the Giants would get inside the 20, Gilbride would often take his foot off the gas and New York’s offense would get bogged down. Thus, it’s important for Gilbride to continue to attack through the air. The Patriots have a slew of young defensive backs playing in their first Super Bowl, including a safety in Patrick Chung that struggled in pass coverage last week versus Baltimore. Although New England has played much better defensively over the past couple of weeks, the Giants have a huge edge when it comes to their receivers being matched up against the Patriots’ defensive backs. Now isn’t the time for Gilbride to rest on his laurels and hold his passing game back. New England’s front seven is good against the run, so the Giants need to dance with the date that brought them.

Jerry Jones would have fired Wade Phillips a month ago if he knew the Cowboys would have played as well all season under Jason Garrett as they did in New York on Sunday.

The Cowboys routed the Giants 33-20 in Garrett’s debut. Even though Dallas’ win was only by a 13-point margin, I use the term “routed” because many believed that this New York team was the best in the NFC coming into this game. (Not to mention the Cowboys have looked like an utter train wreck for most of the season.)

There really was no secret to how the Cowboys dismantled the Giants: they stayed balanced offensively, they won the turnover battle and they produced some big plays. The Giants turned the ball over three times, including once at the goal line as Bryan McCann picked off Eli Manning and returned the gift 101 yards for a touchdown. It was the longest interception return for a score in franchise history for the Cowboys.

Jon Kitna, who clearly located a genie sometime this week and cashed in one of his three wishes, threw for 327 yards and three touchdowns. Rookie Dez Bryant caught three passes for 104 yards and a score, while Felix Jones (who saw a lot of playing time after Marion Barber was benched) caught three passes for 85 yards and one touchdown.

Outside of Mario Manningham (10 receptions, 91 yards, 1 TD), it was a day the Giants would like to forget. Dallas punched them in the mouth from the opening bell and New York had no response. They tried to make it close at the end, but a Hakeen Nicks touchdown was wiped off the board because of a holding penalty and then Manning turned the ball over twice on the Giants’ next two possessions to ice the game for the Cowboys. (Although a botched snap was part of the blame for one of Manning’s turnovers.)

It’s not completely shocking that a divisional rival was able to walk into the New Meadowlands (a dark New Meadowlands at that, as the stadium suffered a couple of power outages during the game) and beat the Giants. What’s shocking is that the divisional rival was a Dallas team that had just fired its head coach earlier in the week and had played like crap in its previous three games. If I’m Tom Coughlin, I don’t even watch the reply from this loss. Just pitch the tape in the trash and look ahead to next week.