You cannot eliminate Tom Brady and the 12-3 New England Patriots—ever. The Patriots have been one of the most consistent teams over the years, losing only 11 games over the last three seasons.
This season, the Patriots are once again atop the AFC, and they are in position to run the table with home-field advantage throughout the postseason. With a win over the Buffalo Bills in Week 17, the Patriots will claim the AFC and have home-field advantage.
If the Patriots manage to do so, they won't necessarily have an easy first playoff matchup, as they could draw the Pittsburgh Steelers. Considering the Steelers are pretty battered up, the fact that they have to play one game before playing the Patriots certainly puts them at a disadvantage.
The Steelers did defeat the Patriots early on this season, but there is a difference between the playoff and regular season Patriots. The Patriots tend to not make mistakes twice in a row, so don't expect them to let the Steelers to get away with a victory twice in one season.
The other team the Patriots could draw is the Cincinnati Bengals, or whoever claims the last spot in this year's playoffs. That could be between the Bengals, Oakland Raiders, Tennessee Titans or the New York Jets, who come in by a long shot.
In all likelihood, the Patriots would draw the Bengals, who will be going up against a Houston Texans team that is hurting badly after losing quarterback Matt Schaub.
The Patriots have not played the Bengals this season, but it doesn't seem likely that rookie quarterback Andy Dalton would out-duel Brady in a playoff game. Crazier things have happened though.