(Best E Casino) - In the latest example of his emotional instability, a sobbing and quivering Terrell Owens passionately defended teammate Tony Romo's well-publicized and highly scrutinized off-field decisions of the days prior to the Dallas Cowboys' startling 21-17 loss to the New York Giants in this past Sunday's NFC Divisional Playoffs.

"This isn't about Tony," said Owens following the game. You guys (the media) can point the finger at him. You can talk about the vacations. And if you do that, it's wrong. It's not fair, it's really not fair. That's my teammate. That's my quarterback. If you guys do that, it's not fair. We lost as a team."

As just about everyone knows by now, Owens was referring to Romo's getaway to Mexico with celebrity girlfriend Jessica Simpson and a handful of Dallas players while the top-seeded Cowboys had a bye as the postseason got underway last weekend. Not only did the trip provide plenty of fodder for the tabloids, but also a convenient excuse for a season that ended with failed expectations for America's Team.

While Owens' postgame theatrics may have been excessive and a little hard to believe, the attention-starved wide receiver did make a relevant point. Romo certainly didn't play up to his usual standards in Sunday's defeat, but he was far from the only culprit. And although Cowboy backers would love to believe otherwise, Simpson is not the NFL's modern day equivalent of Yoko Ono.

In reality, the Cowboys wound up as victims of their own success and the arrogance that comes along with it. After all, this has been a team that has gone through the motions ever since it secured a firm grasp on the NFC's No. 1 seed with a 37-27 home victory over Green Bay in late November.

The sense of urgency just wasn't there as Dallas split its final four games of the regular season, and the week of rest prior to Sunday's showdown didn't prove to be beneficial either. Although the Cowboys dominated New York in total yards and time of possession, those advantages were negated by a myriad of breakdowns and mistakes from the NFC East champions. And the battle-tested Giants, who clearly benefited from having to fight their way into the playoffs, were able to capitalize on those errors.

Romo completed only half of his 36 pass attempts and was intercepted in the end zone with the Cowboys desperately trying for a go-ahead touchdown in the closing seconds. He also didn't get much help from a receiving corps that committed a number of costly drops, the most notable coming from mouthy wideout Patrick Crayton, or an offensive line that struggled mightily to contain New York's fearsome pass rush in the second half.

There were also the 11 penalties totaling 84 yards that Dallas committed on the afternoon, plus a host of missed tackles on defense and special teams that contributed to the Cowboys becoming the NFC's first top seed to lose in the Divisional round since the current six-team conference playoff format was adopted in 1990.

"We had too many things tonight that hurt us," said Romo. "Whether it was penalties or things that allowed (the Giants) to stay on the field or to us to get off the field. I think when you look at the field position battle, we really got killed in that battle."

The finger-pointing hasn't been limited to Romo, though. A number of columnists and beat writers have taken head coach Wade Phillips to task for allowing the Cowboys to become complacent and unfocused down the stretch. While Phillips does deserve his share of the blame for Dallas' late-season swoon, it should also be pointed out that no one was criticizing the easygoing Phillips for his player-friendly approach after Dallas won 12 of its first 13 games.

Of course, Jerry Jones likely didn't help matters either, assuming the reports that the omnipresent team owner placed two tickets to the NFC Championship Game in each Cowboy player's locker prior to Sunday's tilt are accurate.

COACHING CAROUSEL?

Jones publicly stated following the loss that Phillips, now 0-4 in the postseason as a head coach, will be the Cowboys' sideline boss next season. It looks as if Phillips will have to make some changes to his staff in the near future, however, as a pair of Dallas assistants are rumored to be the front- runners for two current head coaching vacancies.

It's virtually certain that assistant head coach Tony Sparano will be taking over in Miami. The 46-year-old is a disciple of Bill Parcells, who's now running the show in South Beach, and also has close ties to new Dolphins general manager and former Cowboys scouting director Jeff Ireland.

Sparano met with Ireland on January 5, and the Miami Herald reported that he is to have a second interview with the Dolphins' brass on Tuesday. If all goes well, he could be introduced as Miami's new head coach as soon as Wednesday.

Offensive coordinator Jason Garrett appears to be the leading candidate to replace Brian Billick in Baltimore. The Baltimore Sun reported on Tuesday that the former Cowboy quarterback met with Ravens officials for a second time and may have already received an offer to become the club's head coach.

Dallas made great strides on offense in Garrett's first season as coordinator, finishing second in the NFL in scoring (28.4 ppg), third in total yards (365.7 ypg) and fourth in passing yards (256.6 ypg).

Jones told the Dallas Morning News on Monday that the Cowboys have already began preparing for the potential departures of both coaches.

"It's just the nature of what we do," he said. "You have decisions and turnover, and in the system that we're in, you automatically make choices and make decisions. I'll fundamentally look and decide where we are."

DECISIONS, DECISIONS

Dallas will have some more important choices to make in the coming months. Two players who received Pro Bowl nods this past season, offensive tackle Flozell Adams and free safety Ken Hamlin, will be unrestricted free agents in March.

Adams has earned a trip to Honolulu in four of the past five years, and is a key piece of an offensive line that was among the league's best in 2007. The 10-year veteran should draw considerable interest on the market, and it's yet unclear whether Dallas will make a strong effort to retain him. The Cowboys could shift regular right guard Leonard Davis, a former left tackle in Arizona, into Adams' spot and promote a young reserve such as Pat McQuistan to a starting role.

Hamlin, who signed a one-year deal with the Cowboys in March after spending his first four NFL campaigns in Seattle, had a very good debut season in Dallas and will be one of the team's highest offseason priorities. The soon- to-be 27-year-old's speed and range helped compensate for fellow safety Roy Williams' well-documented coverage liabilities.

Dallas will almost certainly place a high tender on running back Marion Barber, a restricted free agent who rushed for a career-best 975 yards in 2007 and had 129 yards and a touchdown in Sunday's loss to the Giants. Backfield mate Julius Jones, an impending unrestricted free agent, may not be retained after a disappointing year.

The Cowboys also have some intriguing options during the 2008 draft. In addition to its own choice near the bottom of the first round, the club owns the No. 22 overall pick from a deal with Cleveland last April that enabled the Browns to trade up and take Brady Quinn. With very few needs and an extra first-rounder, Dallas is in a position to potentially move up and snare an impact player out of the college ranks.