It appears to be an exciting matchup of two equally potent teams on offense led by prolific quarterbacks that even Brett Favre would acknowledge are the best in the game and deserving to take home the Vince Lombardi trophy to open this new decade. 

While the excitement of the big game builds, it’s important to remember that we are heading into an upcapped year and a lockout in 2011 is imminent. Not trying to be ‘Debbie Downer’, but it’s true.  From a fans perspective, the owners – who have up until now done their best impression of G. Gordon Liddy at the Watergate hearings – better extend the olive branch to players to get this deal done. 

Roger Goodell was seen pleading with both sides for the sake of the game as he delivered his State of the League address to media on Friday. To clarify, Goodell has a vested interest here as his legacy will take a major hit if he is not successful in this plea, and don’t forget SmartMoney’s ‘Thing 10′ in its article ‘10 Things the NFL Won’t Tell You’:

“It’s just a business to us.”

In other sports business news, New York sports fans are well aware of the third new stadium construction project – following the Yankees and Mets new buildings – subsidized with taxpayer funds housing the Giants and Jets.  To signal the end of an era, demo crews have begun their work on the old venue in earnest.

Remember Cincinnati’s Nasty Tax Obligations, well the Bengals are offering to let Hamilton County off the hook with some concessions, paying 1-3 million a year in rent and upkeep of Paul Brown Stadium while seeking to have the county offers up proceeds from other events and a little political support in convincing  the city of Cincinnati to arrange a similar deal with the team. Stay tuned to SFC for updates.

Coming full circle, Miami local leaders are criticizing Dolphins owner Stephen Ross for seeking tax money to put a roof on Sun Life Stadium, home of tonight’s Super Bowl. And rightfully so. The roof would help Miami get another Super Bowl bid, but is it worth it? 

The best quote to sum up a definitive answer to this quandry comes from Victor Matheson, a sports economist at the College of the Holy Cross in Worcester, Mass, who co-wrote a 2004 paper on the big game’s economic impact:

“You could host a Super Bowl every year for the next 20 and be lucky to recoup your costs.”

Enough said.