San Francisco (13-4-1 straight up, 10-6-2 ATS) vs. Baltimore (13-6 SU, 9-9-1 ATS) – Niners favored by 3.5 Despite the gadzillion words written and spoken in the last two weeks about the Super Bowl finalists, few have focused on the amazing fact that both teams got here despite taking an incredible risk on offense late in the regular season. Baltimore’s John Harbaugh fired his offensive coordinator Cam Cameron on Dec. 10 and replaced him with Jim Caldwell, who had not earned a spot in the Hall of Fame as head coach of the Colts. But brother Jim Harbaugh took even a bigger risk for the Niners by switching quarterbacks despite incumbent Alex Smith ranking among the league’s best in 2012. Colin Kaepernick, of course, now looks like the most dangerous run/pass performer in the game. He’s hot as a pistol. (See what I did there?) That both these gambles by brothers paid off with Super Bowl berths is stunning. I like Baltimore. Ray Rice has been on my fantasy team for the last two seasons, so I pull for them. And they are this season’s “destiny’s child” with their surprising wins at Denver and at New England. Joe Flacco suddenly looks like the rebirth of Terry Bradshaw with his deep-pass accuracy and a trio of WRs in Torrey Smith, Jacoby Jones and Anquan “Better Not Leave Me in Single Coverage” Boldin. Finally, there is that veteran defense which, according to Ray Lewis, clearly has the Lord on its side (and perhaps a lot of deers, too). But I love San Francisco. I love that offensive line that averages 6-5 and 317 pounds. I look like a member of the line (except that I’m eight inches shorter than the rest). Then you have Frank Goreto take advantage of that blocking along with Kaepernick. And with a healthy DE Justin Smith, they may have the best defense playing. I’ve called their run defense the biggest factor before and suspect it will be the biggest factor again. They also love playing in domes, which Baltimore does not. David Akers has had a terrible season kicking but I doubt if he will fail here. Summation: I wanted to pick Baltimore, partially because I like supporting the underdog, but I can’t. The Niners look too good. San Francisco 34, Baltimore 23. Best commercial: Believe it or not, Tide has a funny one.