Super Bowl XLVI features a rematch from four years ago between the New England Patriots and New York Giants. In that historic 2007 season, the Patriots rode an undefeated record into the Super Bowl, behind record setting TD performances from Tom Brady and Randy Moss, only to be stopped just short of perfection. It was a gut wrenching loss for the Patriots and their fans, who will forever be tormented by images of an impossible helmet catch that was just one of many bad breaks that led to their demise.
This is now a different season, so while the teams may remain the same, the rosters have each seen a lot of overhaul since that game. In order to properly preview this match up, we can't just look at a game that happened four years ago, we need to compare the major aspects of each team to break down how they match up against each other.
Regular Season

The Patriots earned the top seed in the AFC with a 13-3 record. Tom Brady added another spectacular season to his resume, but concerns about the defense kept them from being considered a dominant team. Like every team in the league this season, they are not without their flaws, but with a prolific offense on their side, they've proven that they always have a chance to win.
The Giants squeaked into the playoffs with a much needed victory in the season's final week against the Cowboys to clinch the division and grab the 4th seed in the NFC with a 9-7 record. The Giants will have history working against them, as no team with single digit wins in the regular season has ever won a Super Bowl, while no team with a negative point differential in the regular season has ever even been to a Super Bowl (the Giants were -6 this season).
These two teams met earlier this season, in Week 9, which resulted in another Giants victory. The game started out ugly, with neither team able to score in the first half, before picking up with a furious pace in the 4th quarter. The Patriots thought they had victory in hand when they scored to take a lead with about a minute and a half left, only to watch their much maligned defense give up the game winning TD with 15 seconds left. The ending was eerily similar to their Super Bowl loss, with the last minute scoring drive being aided by an unlikely key play. In the Super Bowl it was the helmet catch. This time it was a bonehead pass interference penalty on Sergio Brown that gave the Giants the ball at New England's 1 yard line and set up Manning's TD pass to Jake Ballard. David Tyree has been out of the league ever since his miracle catch, while Brown has been relegated back to his rightful role on special teams instead of the defensive backfield, so neither of those plays is likely to happen again.
Too much has been made of the fact that the Patriots didn't beat a single team that finished with a winning record until their playoff victory over Baltimore. They can't help who is on their schedule, and that stat discounts the fact that they won 7 tough games against teams that finished 8-8. The Giants may have sneaked out a win in their head-to-head match up, but the Patriots still had the better overall regular season.
Edge: Patriots