49AllTheTime is wrong. Play calls can and does have an effect of the outcome of games. Some calls are just fVcking stupid, objectively speaking.
In regards to the game that you are referencing, 49ers Vs Giants, Roman (and Harbs) signed off on a bad game plan to begin with. Harbs ADMITTED AS SUCH. Alex Smith (and this offense in general) is not good enough to overcome a bad game plan.
In the Cowboys case, there is no defense for the play call of going for a TD on 3rd and 1, with over a min left to play and having T.O.s. Just stupid. What is Garrett thinking?
Play calling makes a difference, and if you don't think so 49AllTheTime, then you are asserting that coaching changes (and different play calling philosophy) don't matter. If you think that, then you don't know football.
Thats like saying Singletary/Raye = Walsh/Shannahan or Walsh/Holmgren