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I fully believe that the 49ers have the superior defense when it comes to talent, but the Giants defense is playing at such a high level that it is difficult to dismiss them.
The Giants are averaging 12.5 points allowed in their last four games. That is an amazing statistic, considering two of the teams they played were two of the league's best offenses in the Green Bay Packers and Atlanta Falcons.
The 49ers passing defense showed some vulnerability against the New Orleans Saints. However, it would be fair to say that every passing defense has looked vulnerable against Drew Brees. They were able to intercept two of his passes as well as recover three fumbles.
The turnover battle will be crucial in this game.
The 49ers have done an excellent job of protecting the ball this year as they haven't taken the leash off of Alex Smith very often. But with his great performance last week it will be interesting to see if they let him throw the ball more in this one.
Eli Manning is playing some of the best football of his career, but he has been known to make bad decisions. We've seen him look like one of the best quarterbacks in the league as well as one of the worst decision makers in the league. The 49ers defense will be his toughest test yet.
Whichever defense makes the most plays may be the deciding factor.