Under Further Review:

Super Bowl XLVI is less than a week away. The New York Giants will take on the New England Patriots; the game will be a rematch of Super Bowl XLII. Four years ago, the Giants rallied in the fourth quarter with two touchdowns to pull off what was probably the most impressive championship since the University of Northern Iowa's own Kurt Warner and the St. Louis Rams beat the Tennessee Titans in Super Bowl XXXIV. 

Although I haven't been a fan of the New York Giants' Eli Manning since his contract holdout eight years ago in the National Football League Draft, it's impossible to ignore his progression into one of the elite quarterbacks of the NFL— particularly in the post-season this year. Although Manning ranks seventh in passer rating, his post-season statistics have been impressive, ranking third behind only Drew Brees and his Sunday opponent, Tom Brady.

On the other end of the spectrum, the New England Patriots' dominance can be traced offensively to a handful of athletes that continue to put up attention-yanking stats. Of course, their rock — no, their soul — is Tom Brady. It is hard to overlook Brady's sheer dominance. His consistency on a year-to-year basis is the dream of nearly every quarterback from peewee football to most of the quarterbacks in the NFL.

Both Brady and Manning have plenty of help around them, but truly excel because their decision-making is on a higher tier than the majority of their peers. Both have managed to average more than 300 yards passing in the post season, although the Patriots have only played two games, compared with the Giants' three. But their real strengths cannot be seen on paper: both quarterbacks have looked poised and comfortable most of the season, despite having much hype around them.

New England has managed to survive with the second-worst-ranked defense in terms of yards allowed because of the offense's knack for incessantly racking up yards and points. The Giants are really no better; they rank 27th in the league in yards allowed.

So, defensively, the Super Bowl will be a contest of the 27th- and 31st-ranked defenses.  Offensively, however, it will pit the No. 1 offense (New England) against the No. 7 (New York). Do not expect the saying, "Offense wins games; defense wins championships" to be put to the test on Sunday. 

The two teams have played this year as well. The Giants won, 24 to 20 in Boston. These two seem to always play close games — likely because of their struggles defensively.  Offensively, this Super Bowl should be entertaining and it's all thanks to the quarterbacks.

Year after year we see the success of teams based almost entirely around the quarterback.  Everyone knows that a solid offense relies on a smart, well-developed passer under center (the exception being Tim Tebow, who although talented and athletic, is not as well-developed as a passer) and this Super Bowl will likely be another showcase of passing prowess. While Super Bowl XLVI has the potential to be an unparalleled display of offensive firepower, it does not seem to offer much on defense. If you like high scoring, it may be your year, but if you're hoping for a hard-fought defensive chessmatch, it likely will not live up to the previous championship meeting.