Super Bowl XLII will not be a contest. Let us think real hard about the scenario both teams are in.
Patriots - 12 point favorite. Why? This is simple, Tom Brady gets one a only one time to shine, so other teams and critics don't throw the "they blow out every team, take the Patriots and the points". When else would be a better time to shine besides the Super Bowl? At 12 points, I find this a no-brainer.
Giants - 12 points underdog. Why? Simply because they are playing the Patriots. The Giants are/were the hottest team going into the playoffs, not losing on the road since week 1 in Dallas. Eli will find himself struggling throughout the game, with blitzes coming all afternoon. Look for Eli to regain his "choker" status once again.
So, when it comes down to it, look for the Patriots to come the spread with ease, before Brady says there never was a "high ankle sprain", and the line goes back up. Hope all is well to people reading this, good luck.