A loss that turned into something super

In this upside-down season for the New York Giants, when they were average at home yet nearly unbeatable on the road; when their 0-2 start never hinted at their oh-my-goodness finish; when the embattled Tom Coughlin and Eli Manning not only saved their jobs but paved the way to the Super Bowl; this was the strangest twist of all:

The biggest victory was a loss.

Specifically, it was New York’s 38-35 loss to New England in a regular-season finale at the Meadowlands, a game that had no bearing on playoff seedings.

The incentive was clear for the Patriots: They could become the first team in 35 years to win every scheduled game. But the Giants didn’t need to play hard. They could have mailed it in, just as Indianapolis would a day later against Tennessee, allowing the Titans to clinch a playoff berth while a restless-looking Peyton Manning watched most of the game from the sideline.

Maybe that played a role in the Colts losing their playoff opener at home to San Diego. Rested or not, Indianapolis certainly didn’t look as if it had a head of steam entering the postseason.

By contrast, the Giants didn’t coast at all. In fact, they took a risk, and lost some key players in the process. Center Shaun O’Hara, linebacker Kawika Mitchell and backup safety Craig Dahl left the game with knee injuries. Cornerback Sam Madison suffered an abdominal strain.

What the Giants gained, however, was an immeasurable amount of respect both from their fans and the football world. Suddenly, this wasn’t a wishy-washy franchise with a charisma-challenged coach and largely unproven quarterback, but a tough team that gave the undefeated Patriots all they could handle.

The Giants led by 12 in the third quarter -- New England’s biggest deficit all season -- and scored more points than any other Patriots opponent. More important, by giving their all, the Giants put on a good show for the thousands of spectators who paid top dollar for tickets, and tens of millions of viewers watching the unprecedented three-network broadcast.

Also, the fact New York played to win makes the 16-0 record more meaningful. This wasn’t the equivalent of Michael Strahan’s phantom sack of Brett Favre for the league record. The Giants made New England earn it.

“They played with heart, they played with passion,” Giants co-owner Steve Tisch said of his team. “They played a game that was so important and so meaningful that I think, while it wasn’t a ‘W’ statistically, it was certainly a ‘W’ emotionally.”

Eli Manning threw four touchdown passes and looked every bit as good as New England’s Tom Brady for much of the game, an essential tune-up for a Giants offense that the following week would face the league’s second-ranked pass defense at Tampa Bay.

“As far as the quality of game he played,” Coughlin said of Manning in the aftermath, “it couldn’t have come at a better time.”

Tisch said that after that game, Patriots President Jonathan Kraft called Giants co-owner John Mara to say how impressed he was with New York’s effort.

According to Tisch, Kraft said Brady said the Giants were tougher on him than any other opponent this season.

“I think it could be instructive in all sports,” Tisch said. “I think it’s the kind of game that’s bigger than just an NFL game. It’s about pride, priorities, passion, commitment. . . . Why would we hit the field and not play to win? We’re trained to win. We practice to win. We work out to win. We’re winners.”

At the time, no one could have made a realistic and convincing argument that the game would be a Super Bowl preview.

Dallas and Green Bay were the class of the NFC, not the Giants, and if there was an X-factor team in the mix -- one with the potential to get hot and surprise people -- it probably was Tampa Bay.

But that was before the Giants went on a stunning, three-game road rampage, beating the Buccaneers, Cowboys and Packers to set up a rematch with the Patriots.

Even if this is the end of the road for the Giants, the way they got here should give other coaches pause when they think about resting their players, taking their foot off the accelerator and gliding into the postseason.

Because all those coaches will have a close-up view of Super Bowl XLII from their couches. And their teams are more rested now than ever.

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sam.farmer@latimes.com

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SUPER BOWL XLII

New England Patriots (18-0)

vs. New York Giants (13-6)

Feb. 3, at Glendale, Ariz.

3:15 p.m. PST, Ch. 11