The New York Jets host the Cincinnati Bengals tonight and it they win they advance to the playoffs, which would make the third first-year head coach and rookie quarterback tandem to advance to the postseason in two years. This is like Halley’s Comet showing up on consecutive nights … it is not supposed to happen.

In 2008, the NFC Atlanta Falcons advanced to the postseason with first-year head coach Mike Smith and rookie quarterback Matt Ryan. In the AFC, the Baltimore Ravens both advanced and won their opening playoff game with first-year head coach John Harbaugh and rookie signal caller Joe Flacco. Tonight, first-year head coach Rex Ryan and rookie quarterback Mark Sanchez will look to duplicate this unlikely postseason berth for a rookie coach and quarterback.

But, the Jets postseason bid has been greatly aided by their last two opponents. The Indianapolis Colts had the Jets down last Sunday at Lucas Oil Stadium, and then decided to play a different team in the second half and surrender their perfect season.

Yes, first year head coach Jim Caldwell took a lot of guff for his decision to bench quarterback Peyton Manning and a number of other front line players before giving up the halftime lead and losing to the Jets last Sunday. It ended the Colts bid for a perfect campaign, but, what heat do you think Caldwell would have gotten if Manning had been injured and lost for the postseason in last week’s game?

Sometimes, the right decision attracts the most severe criticism.

But, it was the Jets that benefited from the Colts calling off the dogs last week … keeping their once flickering playoff hopes alive and sending them into tonight’s home game with an opportunity to advance to the postseason with a win over the Bengals.

They are not going to get Cincinnati’s best effort either.

While this game does mean something to Cincinnati based on the New England Patriots losing earlier today at Houston, making this a game for the Bengals that will determine whether they are the third or fourth seed in the AFC when the playoffs open next week.

How big of a deal is that?

Not too big.

The Bengals will open with a home playoff game in next week’s Wild Card round whether they are the third or fourth seed, and the chances of gaining a postseason home game after that would require losses by the two top seeds who own home field advantage in the AFC, the Indianapolis Colts and San Diego Chargers.

So, a third seed would get a home game for the AFC Championship if either the Colts or Chargers lose their opening postseason game, but a fourth seed would require both the top seeds to lose … that is what transpired last season to afford the Arizona Cardinals home field advantage in the NFC Championship Game.

Now, if the Patriots would have won at Houston today over the Texans the Bengals would have nothing to play for, and the path for a Jets win would be unencumbered. But, with the Patriots loss, the game does hold the seeding edge for the Bengals.

Does that mean the Bengals will go full out to win this one?

Not likely.

In his only postseason appearance, in 2005, Cincinnati Quarterback Carson Palmer tore up his knee on the Bengals opening playoff drive and the Pittsburgh Steelers went on to beat Marvin Lewis’ team on their way to winning Super Bowl XL.

I’m betting that experience will force the Bengals head coach to be extra careful with his prize quarterback in this near meaningless game, and make sure he, and all the Bengals, are healthy for next week’s playoff opener.

Yet, to lay double digits with a rookie quarterback and first-year head coach to advance when the Bengals do have something to play for is a proposition I choose to skip from a wagering perspective.