Gregg Easterbrook, aka Tuesday Morning Quarterback says: The formula was tested over the offseason in thousands of computer simulations by the sports-analysis firm Accuscore -- the same Accuscore that, during the 2006 NFL season, compiled a better game-predictions record than anyone in the ESPN television, radio and Internet empire. Accuscore and I spent some time over the winter devising and testing various assumptions about football tactics, arriving at one formula that almost always improves the chance of winning.