As is becoming a tradition for these NFL Playoffs, GuysNation is back with another Round Table discussion surrounding the NFL.

Rob (@GuysNation):  Who’s going to win the Super Bowl, and who’s your early prediction to be the game’s MVP?

Mike Frandsen (www.facebook.com/MikeNeedsaKidneydotcom): This is a flawed matchup, as the Patriots did it mostly with Tom Brady, two great tight ends, and smoke and mirrors on defense. But Rob Gronkowski is playing on a bum ankle. Meanwhile, only two of 90 previous Super Bowl teams had a regular season record as poor as the Giants’ 9-7 mark. Brady isn’t quite right, as evidenced by his subpar performance against the Ravens. And Brady still hasn’t won a Super Bowl without Adam Vinatieri as his kicker. The most dominant unit in the game will be the Giants’ defensive line, which is the best the NFL has to offer, but the Giants’ trio of receivers isn’t far behind. The Giants win, 34-30. Gomer Pyle beats GQ, and Manning will be the MVP.

Another IWC Jerk (@AnotherIWCJerk): This year. the Giants offense is better than it was four years ago. Eli Manning seems to have more confidence in himself, and more offensive weapons at his disposal. Their defense is just plain scary, as usual. Michael Strahan may be gone, but Jason Pierre-Paul may be one of the best defensive linemen in the game, and he hasn’t even hit his prime yet. Factor in veterans Osi Umenyiora and Justin Tuck, and you’re going to have Tom Brady looking over his shoulder on every snap. If the Giants pull out the win, it shouldn’t be considered an upset. On the other end of the field is the offense-first Patriots. My bitter rivals. Personally, I don’t want to see them win. I picked against them in the AFC Championship, and was literally a coin toss from picking against them the week before. Their defense is probably the worst it’s ever been through their stretch of good seasons the last few years, but their offense is there to pick up the slack. Rob Gronkowski’s injury will probably limit what he can do in the game, if he plays at all. In the end, I think the Giants’ D will be too much for the Pats to handle. If they pass rush Brady all night, it’s going to be over in a hurry. Even if Gronk is healthy, the Giants have beaten great TEs all the way through the playoffs. It should be a great game, but I think the Giants will win.

Adam Green (@theAdamGreen and ArizonaSports.com): This is a ridiculously tough matchup to predict. Giants vs. Patriots, part deux. New England comes into this game with as explosive of an offense as they’ve ever had, while the Giants feature a defensive line that can get after the QB and disrupt the passing game. Sound familiar? If so, you watched Super Bowl XLII. The difference, this time around, is that the Giants are more likely to put points on the board, while the Patriots feature a tight end duo that cannot be stopped. Assuming Gronkowski plays (by the way, Bear Down Arizona!), he’s a guy the Giants simply won’t have an answer for. Like the last time these teams met in the Super Bowl, this game won’t be pretty. The only difference will be the winning team. Patriots 20, Giants 17.

Robert Aitken (@RobertAitkenBR): After hearing about this game day after day, especially in the New York area, I am just so antsy for the Super Bowl to actually take place. Let’s throw out the idea that it is a rematch because the teams are incredibly different than they were four years ago. This game is going to come down to two main points for the Giants. For one, the Patriots work incredibly well in the red zone. If the defensive line wants to show their might, it is within 20 yards of the goal line that it needs to come out. If the Pats are kicking field goals and not scoring touchdowns, there is no way for New England to compete. The other key for the Giants is to run the ball effectively. If the G-Men can run over 100 yards, they are almost unbeatable. If Ahmad Bradshaw gets into a groove, the Giants will win the Super Bowl and Bradshaw will be Super Bowl MVP. My prediction on the score: Giants 27, Patriots 23.

Rob (@GuysNation): If the New York Giants win the Super Bowl, does Eli Manning suddenly have a better legacy than Peyton Manning?

Mike Frandsen: Before the 2011 season, critics questioned whether Eli Manning was an elite quarterback. He wasn’t elite yet. He had a Super Bowl win, but otherwise had a good but not great career. In fact, in 2010, Manning dressed up as Rex Grossman for Halloween, throwing 25 interceptions, or 1.56 per game. That’s more than Rexy threw in 2011 (1.53 per game). Let’s also remember that in many years, the Giants’ record of 9-7 wouldn’t even be good enough to make the playoffs. This season, Eli has improved his level of play to an elite level. However, even if Manning’s Giants defeat a flawed New England team, arguing that Manning’s legacy would overtake his brother Peyton’s would be absurd. It would be like saying Ben Roethlisberger is better than Peyton. Eli could win two more Super Bowls and he still wouldn’t have a better legacy than Peyton. The older brother just had less to work with, and his absence made the Colts eight games worse this season without him than they were with him. Put it this way: Dan Marino, with no Super Bowl wins, was better than Eli.

Another IWC Jerk (@AnotherIWCJerk): If the Giants win, I don’t think it makes Eli Manning’s legacy greater than his brother’s. Not yet. More rings doesn’t always mean they’re a better player. Neither’s career is over yet, so the jury is still out on that question.

Robert Aitken (@RobertAitkenBR): Bradshaw’s good game will take some pressure off of Eli Manning. Despite being a former Super Bowl MVP himself and already winning a championship, his entire 2011 season has been surrounded by the memory of his brother, Peyton. Eli has a phenomenal season, yet many still look at Peyton’s lack of playing as a convoluted reason to make him the league’s MVP. Even in the week before the Super Bowl, the talk is about Peyton being there and now being healthy to play. A second title does wonders for Eli’s legacy. It gives him two in the time since Peyton got just one. It is also a title won in the home stadium of Peyton’s Colts. Peyton would have loved to play a title game on home turf, but it ends up being his little brother instead. It might also be the last game before Peyton is shipped out of Indianapolis as the Colts may try to move on without their great quarterback.

Rob (@GuysNation): If the New England Patriots win the Super Bowl, is Bill Belichick the top coach of the past 30 years?

Mike Frandsen: If Belichick wins his fourth Super Bowl, he should probably be called the top coach of the past 30 years, but let’s remember that doesn’t include Vince Lombardi or Chuck Noll. Let’s also remember that this would be Belichick’s first Super Bowl win after the Spygate scandal. In other words, without cheating. But a win with this team, which does not have a particularly strong defense, would help validate Belichick as one of the best ever. Joe Gibbs comes close, but Richie Petitbon deserves credit for handling the defenses of those Redskins teams, so Gibbs really only handled one side of the ball, and those Skins teams were more talented than they were given credit for. Don’t talk to me about three Super Bowls with three average quarterbacks, because Joe Theismann was a great quarterback, and Mark Rypien had a great season in 1991, and the ’91 Skins had awesome talent. Belichick also had a hand in the Giants’ Super Bowl wins after the 1986 and 1990 seasons.

Another IWC Jerk (@AnotherIWCJerk): If the Patriots win, will it make Bill Belichick the best coach of the era? Maybe. I hate to admit it, but he has a great system installed in New England. That was proven the year Tom Brady was out. Don’t believe me? How has Matt Cassell done in Kansas City? The Patriots take mediocre players and make them great. Nobody in that Pats offense would be anything for any other team. It’s sad but true.

Robert Aitken (@RobertAitkenBR): It’s hard to argue that Bill Belichick is a bad coach. Spygate aside, Belichick is still one of the best coaching minds of our time. With or without another Super Bowl title, Belichick is still a great coach historically. He won his first title with an unproven quarterback. He could possibly win on Sunday with an unproven defense. Belichick is even putting wide receiver Julian Edelman in the secondary, proving that he doesn’t need a shutdown cornerback like the rest of the league believes. In a pass-happy season where records were shattered, Tom Brady did not have a big deep threat. Instead, Belichick’s greatness spawned the utilization of tight ends Aaron Hernandez and Bruce Gronkowski. Whatever the trend has been, Belichick has gone in another way and won anyway. It is because of it that Belichick is a great coach, with or without the title.

sirmhayesxiv (@sirmhayesxiv): Another page in the long standing and somewhat annoying rivalry between New York and Boston. Of course I just said that… I’m coming to you live and in technicolor from the Philly area. A very hyped rematch of the game that saw the Giants squash perfection. A chance for Eli to put the cherry on this season where he, preseason, made claims to his “elite-ness” (You can’t spell elite with out ELI, after all). Could it be the last chance for the Hoodie and Tommy Terrific? There is no shortage of fun story lines and talking points. Gronk’s ankle. Ochocinco’s invisibility. Does 4 SB wins put Brady on the Mt. Rushmore of QB’s? Does 2 make Eli more gooder than Peyton? Like DX’s entrance music lets? “BREAK IT DOWN”…

Agree with the Jerk. NY’s offense is so much better than round 1. Eli is at another level. He has better weapons. Their run game isn’t as strong, but it is effective enough that it can threaten and keep defenses honest. Cruz, Manningham, and Nicks overmatch the Patriot’s CB’s. If NE is thinking of putting WR Julian Edelman on one of those three? Eli’s gonna need a mop to clean up the drooling that’ll be taking place.

New England’s offense is almost as good, but its different. Two of the best tight ends in the game. They lack the big WR threat they had last time, in Randy Moss (remember HIM?!). Their WR corps really drives home the point that Brady can sling it to just about anybody. Those TE’s are a (excuse the pun) GIANT mismatch. Assuming Gronk plays and can be moderately effective? Gronk smashes. The willingness to move Hernandez all over the formation makes for some interesting mismatches.

Defense? This game lies in the hands of the Giants’ pass rush. Those four make Tom nervous. Knock him down. Rattle him. If they can successfully use their “NASCAR” package (when they have 4 Defensive Ends in, instead of 2 Ends, 2 tackles) – in and thus speed rush the hell out of the QB? It’ll be a long day for the Brady Bunch. New England? New England just needs to slow down the Giants. I mean… really… they let up a ton of yards. They need to keep Eli out of the endzone.

Verdict? I can’t pick against New England. I don’t consider them a “favorite”. I don’t consider the Giants an “Underdog” like their players have tried to embrace like NO one is picking them… Vegas’ line actually surprised me. This is a pick ’em. This is as evenly as I can remember feeling about a game. New England has revenge on the mind. The Giants cost them immortality 4 years ago. Tom Brady played pretty poorly (by his standards) in the AFC Championship game. He doesn’t lay back to back eggs. Gronk Smashes. Patriots win. 27-24. (or at least I hope….)

Nathan: I’m from San Francisco, so I’ve lost all interest in this matchup, which is why I haven’t really paid that much attention to the hype. I suppose I’m pulling for the Giants even though they beat my Niners. I just feel, like Jerk and Sir Hayes, that their offense is so much better then the last time around. How the Pats’ DBs handle the NY receivers is the key to the game in my opinion. If Cruz, Manningham and Nicks can be contained if only os much to allow Brady to work his postseason magic, then the Pats will win. Otherwise, ‘Elite’ Eli will be throwing bombs all night long. As a side note, I went to the same high school as Pats WR Julian Edelman, was a year ahead of him. So yeah.

Danny Rouhier (@funnydanny, Host at 106.7 The Fan Washington, DC): The Giants have the best recipe to beat the Patriots. I’m already sick of the the stories by the world wide leader about how Eli has a better legacy than Peyton does. I predicted this would be the matchup 2 weeks ago because I’m supposed to be miserable as a sports fan. I hate the Giants. I hate their stupid fans, I hate their goofy, spoiled, over-rated QB who pouts like a 5 year old in a sandbox, and I hate the fact they somehow got hot again and are making a run. Let me reiterate: I hate this. The Pats need to run the ball to win this game. While this sounds counter-intuitive for an offense that usually has no interest in the ground game, I think they have to in order to negate that Giants front 4. You’ve got to make them accountable instead of letting them fire upfield every down. If they can disrupt Brady, the Giants win this thing. On the other side of the ball, how confident is Pats nation with the Julian Edelman on an NFL wide receiver matchup? Denver and Baltimore couldn’t take advantage of that because they make offense look like nuclear fusion experiments. The Giants can exploit this all day. The Pats need to eliminate the big plays that have become a staple of this Giants run. I don’t see it happening. Giants win. Eli is the MVP. Come Monday morning, we’ll all live in a world where a guy that whined his way to the city he wanted, a guy who last year turned it over 30 times, a guy who smacks his hips like a silent film star trying to demonstrate disappointment… that guy is going to have 2 super bowl wins. Yuck.

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That’s how the Round Table sees it, how about you?

And don’t forget about the links we mentioned along the way (which open in a new window):

Rob (@GuysNation)

Mike Frandsen (www.facebook.com/MikeNeedsaKidneydotcom)

Another IWC Jerk (@AnotherIWCJerk)

Adam Green (@theAdamGreen and ArizonaSports.com)

Robert Aitken (@RobertAitkenBR)

sirmhayesxiv (@sirmhayesxiv)

Danny Rouhier (@funnydanny, Host at 106.7 The Fan Washington, DC)