I really couldn't care less about this. The media always praises players after the regular season before recalibrating their praise after the playoffs. In my opinion, Eli was last year's MVP because he was clutch in the playoffs against GB, SF and NE. If winning the SB is the goal for each team, then the regular season is merely the means to get into the playoffs and create favorable matchups. A simple playoff win or loss can make all of that irrelevant.