Another Super Bowl System

Here is another Super Bowl that is simple. It did not work last year but before that it predicted the winner in 25 out of 39 previous Super Bowls.

1. Go against any team that did not cover the point spread in their Championship game.
2. If both teams covered their championships, take the team with the best straight up wins going into the Super Bowl.
3. If the number of wins are equal, take the underdog.