Well the Giants are coming off another super bowl win under Eli Manning, but are they really that explosive? It took a comeback in the last game of the season last year to beat Dallas, with Romo missing Austin for a wide open reception that would have won the game. If Witten plays the Cowboys offense is dangerous. The running game, and big receivers could make a huge difference. The Giants will try to bring pressure, but with Witten going over the middle it can be avoided. I think Romo struggles in big games, but this is week one. I think getting +3.5 for Dallas is a gift, with Dez Bryant, Miles Austin running all over the field.
This game will be a back and forth game, it's a Wednesday NBC game, which means they'll do anything to keep it close. Replacement refs will probably be throwing a lot of flags, especially pass interference flags. I think Dez Bryant will most likely get a couple calls in his favor tomorrow night.
I'm expecting Cowboys 21, Giants 17.
Just my thoughts, although I have no personal action on the game at all.