Every league has Season ending awards and playoff awards. The last time I checked, all stats in horse racing start on January 1 and end December 31. Just ask Garrett Gomez and Julian Leparoux. So by your analagy, the top seed in the AFC and NFC should be awarded the byes into the SuperBowl based on the season record. So if Manning gets hurt, we vote the Colts in as Super Bowl Champions because they were the best team during the regular season? Eventhough they might get beat in the playoffs? Someone once said to me, "That is why we play the games!"
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