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The members of the 1972 Miami Dolphins aren’t going to be uncorking any champagne during this regular season.

That’s because the New England Patriots will go 16-0, two games better than the Dolphins were in the regular season 35 years ago en route to 17-0 and a Super Bowl victory. Barring injuries to Tom Brady and Randy Moss, the unbeaten regular season is guaranteed.

Look at New England’s final three games: the New York Jets (3-10) and Miami (0-13) at home, then at the New York Giants (9-4) in a Saturday night matchup that much of the country won’t be able to see on the NFL Network.

Forget the Jets and Dolphins.

Miami is as good a shot to finish winless as the Pats are to go unbeaten. And while he said Monday he’s preparing for the Jets “like every other game,” there’s also a good chance Bill Belichick might try to top the biggest blowout ever next Sunday: the Bears’ 73-0 win over the Redskins in the 1940 NFL championship game.

That, of course, would provide revenge against his former protege, Eric Mangini, for costing him $500,000; Mangini turned in to the league the guy who was taping New York’s defensive signals.

With a win over Miami a given, then comes the final Saturday night game at the Meadowlands against New York’s senior team. But what incentive will there be for the Giants?

Their win in Philadelphia on Sunday all but guaranteed the Giants will be in the playoffs. They can clinch a wild-card spot next week by beating Washington, which is playing with a backup quarterback.

With Dallas clinching the NFC East by winning in Detroit, New York can only be a wild card, probably the NFC’s fifth seed, leaving it with a trip to Seattle or Tampa the week after the Patriots finale. There would seem to be more incentive for resting people than playing everyone for the minuscule chance the Giants could keep the Pats from a perfect regular season.

So maybe the Giants’ QB after a quarter or so is Anthony Wright or Jared Lorenzen, perhaps against Matt Cassel if Belichick doesn’t want to subject Brady to what statistically is the NFL’s best pass rush.

Beyond that, why should the Giants play Plaxico Burress, who has managed to start every game on a sprained ankle that has kept him from practicing? Or Antonio Pierce, who played in Philadelphia with a sprained ankle? Or any other regular who needs a week off?

One caveat.

John Mara, the Giants’ co-owner, plays everything straight, following the example of his late father, who was considered the consummate “league owner” when he died in 2005 at age 89. Mara might want Tom Coughlin to play everyone, reasoning that if the Patriots are to make history, they should do it against a team that’s trying to win.

It really doesn’t matter anyway.

Even with regulars playing, it would likely be just another one-sided New England win, something like 34-10. And that’s giving the Giants the benefit of the doubt.

Look at the Patriots’ 34-13 win Sunday over Pittsburgh. It came after three-point wins over the Eagles (5-8) and the Ravens (4-9), and suggested the Patriots play better against the better teams.

The Steelers stayed with New England for a half, trailing just 17-13 at intermission.

They went all out, including during one drive going on fourth-and-1 from their 47, and again on fourth down from the New England 42. It really wasn’t a risk, because the Steelers control the AFC North and probably are locked into the No. 3 seed in the conference.

All they got from that drive was a field goal that cut the Patriots’ lead to 14-13. That was their high-water mark of the evening.

“We were going up and down the field, but they scored touchdowns and we didn’t,” Pittsburgh’s Hines Ward acknowledged. “We just weren’t able to get into the end zone. Against a great team like that, you can’t do that.”

By the second half, Pittsburgh just looked frustrated.

When the Steelers were stopped on a fourth-and-1 early in the fourth quarter, it was over. Against a secondary that was missing three starters, the Patriots simply passed their way from their 1 down the field for Stephen Gostkowski’s field goal. New England finished with 399 yards passing and just 22 rushing.

Beyond that, the Patriots were motivated, even if they didn’t acknowledge it, by the silly remarks before the game by Pittsburgh safety Anthony Smith, who “guaranteed” a Steelers victory.

Smith was victimized a couple of times. Once, he bit on a play fake that ended with a 63-yard touchdown pass from Brady to Moss. The other time he was beaten by Jabar Gaffney on a double lateral from Brady to Moss to Brady. He also got into a short jawing session with Brady after New England’s first TD.

Even Belichick acknowledged he was picking on Smith.

“The safety play at that position was pretty inviting,” the New England coach said, adding at another point: “We’ve played against a lot better safeties than him, I’ll tell you.”

That’s pretty strong stuff from a coach who normally does little but mutter a few clichDes about an opponent’s good qualities.

It also demonstrates that it was less Smith’s remarks that motivated Belichick than the fact the Patriots were able to exploit his weaknesses.

That’s why New England will win its last three games. The Jets and Dolphins are “pretty inviting” on their records alone. The Giants, a better team, aren’t close to New England’s class, even if both sides play the game as if it was the Super Bowl.

Whatever … 16-0.

AP-ES-12-10-07 1742EST

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