I agree with this post.
As for the offenses in the NFC game, obviously Eli played better than Smith overall, but the Niners had the better running game. Giants had more consistency and ate up more clock, but the Niners had a couple of huge TD completions to Vernon Davis that kept them in the game. So, I think the biggest difference is the Niners inability to sustain drives, but it didn't seem to matter too much because that defense played full-out for the entirety of the game. I think the story of the game was clearly the defense, as neither offense had the ability to do much against such great defensive opposition. Eli made some plays, but he's not the reason the Giants won.
I think Smith did prove this year that he is a Joe Flacco-level QB, though. Factoring in the lack of mistakes he makes, and his ability to run with the ball, I think the Niners have a bright future with him in place.
On a related note, I heard on the radio this morning that analysts are expecting Smith to get a $5-6 million dollar a year contract for a couple of years after what he showed this year, while Matt Flynn is expected to get BIG $$ and possibly 1st and 3rd round draft pics as a trade, because of his ONE GAME!! That sounds like an insane gamble to me. Based on what each has shown us, I would pick Smith over Flynn any day of the week.
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Poor Oakland, they never catch a break ...... whatever, what about the roughing the passer call against New England in the '76 season Divisional Round? The Tuck Rule Game was redemption for that. And John Gruden did a lot by trying to ice Vinateri before that FG, by taking that time out and giving them more time to clear a spot for the kick. The Pats were short of parolees with snow sweepers that day, so they needed more time to do it manually 
