Dear New York Giants,

By now you are aware that the Patriots are playing for 16-0 on Sunday. More likely than not, there will be records broken by Tom Brady and Randy Moss. Even more likely than that, there will be another victory in their win column after their road trip is complete. You, the Giants, are expected to put up a fight, but it's not expected to make much difference. You are a playoff-caliber team, but in the face of the Patriots you are, at most, a string of barbed wire in the way of a tank. You could hurt, incapacitate or defeat most people, but the tank is just going to take you out every time.

I'm not the first to voice this next opinion, but I'm probably the first to make it so boldly: fall under the train.

That's right - give it up and let it happen. Your team has been decimated by injuries and inconsistency all year, and yet somehow you've managed to secure a playoff spot. This is, by all accounts, simply incredible. You should have choked against the Bills last week, but you came from behind with a nearly miraculous fourth-quarter turnaround. After hanging 21 unanswered on the Bills, you deserve a rest. That rest should come in the form of not playing your starters in the last, ultimately meaningless game of the regular season.

Look at it this way. If you were any other team in any other season playing any other foe, you would have no compulsions in resting your many ailing starters and maybe even your quarterback. Regardless of whether your opponent was playing for a playoff spot or not, Plaxico Burress and his wounded brethren would definitely be cooling their jets on the bench.

In the situation you are posed with, even less is at stake. Both teams have clinched their playoff positions. The Patriots claiming the first round bye and the home field advantage is old news. You snuck into the playoffs and breathed a sigh of relief. There's nothing at stake in this game towards the ultimate goal, which is to win a Super Bowl.

In terms of history, there's not much at stake anyway. This isn't the game that puts the Patriots over the '72 Dolphins in number of wins, nor is it the game that will seal their "perfect season" (they've gotta win the Super Bowl). This is a show-off game, and nothing more. The Patriots are going to put on a show, because they can and they feel like it.