ORCHARD PARK, NY – Here are my five thoughts on the Buffalo Bills’ game against the New York Jets on Sunday at Highmark Stadium:

1. Perhaps the only fascinating aspect of this game is seeing how much effort and personnel the Bills will put in to win the game and secure the second seed in the AFC playoffs.

They are out of the race for the top spot, which Kansas City clinched along with a first-round bye by beating Pittsburgh on Christmas Day. With a record of 12-3, the Bills are confident that they won’t be lower than the No. 3 seed. A win on Sunday or in the season finale in New England puts them in second place.

This begs the question: How much more advantageous is being one seed taller? At No. 2, the Bills would have at least two playoff games at Highmark, where they are 7-0 this season as opposed to 5-3 on the road.

Still, it’s fair to say that if a team is a legitimate Super Bowl contender, it should be able to win wherever it plays. The bills are generally considered to fall into this category.

Highmark offers great crowd support and familiar surroundings, but there’s nothing magical about playing there. No team can afford to think about their home like that. The task of winning three postseason games to reach the Super Bowl is the same regardless of location. That applies to the AFC Championship Game, which, if the Chiefs win in the divisional round, will take place at Arrowhead Stadium.

2. This could prove to be the closing argument in Josh Allen’s bid for the NFL MVP title, an honor based entirely on regular-season play.

His case is exceptionally strong. Some national media pundits have already declared Allen the winner, largely based on his performance in the first 14 games. His performance against the Patriots last Sunday was far from MVP level, but nothing that came close to hurting his cause.

The only potential obstacle is Lamar Jackson, who put up stronger numbers than Allen and led the Baltimore Ravens to an 11-5 record. Jackson’s stats are actually better than what he had in two MVP seasons.

If the Bills win on Sunday, it’s likely Allen will see little to nothing against New England. The same goes for most of their other starters.

As a voter, I am not at liberty to announce my selection until the winner is announced during the NFL Honors Show, which will be held during Super Bowl Week in February. I also won’t say which way I’m leaning towards not offering anything that could influence the bets on the outcome.

All I can say is that I judge the work of an entire season, no matter how many games it covers. I don’t know that Allen needs to have a stellar performance against the Jets, but I also think it would behoove him not to produce another clunker.

3. Matt Milano practiced fully on Thursday and Friday after being limited on Wednesday with biceps and groin injuries and is expected to play on Sunday.

Milano’s extended game against San Francisco, his first appearance this season after suffering a bicep injury in training camp, was a surprise. His presence was barely noticeable, as it was the following week against the Los Angeles Rams. Milano played slightly better in his third game against the Lions before suffering the groin injury that sidelined him last Sunday.

The Bills would be wise to limit Milano’s playing time against the Jets. The same goes for cornerback Rasul Douglas, who is expected to return from a knee injury. The priority should be making sure both are as healthy as possible for the playoffs.

It seems unlikely that the Bills will have the four players listed as questionable (safeties Taylor Rapp and Damar Hamlin, defensive back Cam Lewis and receiver Curtis Samuel) on the field on Sunday. For any players who struggled with injuries during the week, preservation should be the approach.

4. After last Sunday’s shaky win, Josh Allen pointed out that the Bills were holding back some of their offensive strategies to limit the visibility of potential postseason opponents.

That made perfect sense. It will make perfect sense to do the same against the Jets.

The Bills shouldn’t consider either of their final two games of the regular season important enough to feel forced to use more than the bare minimum from their schedule. Rest assured that their potential playoff opponent is doing the same.

5. Here are a few fun facts that shouldn’t be overlooked to explain how the Bills managed to defy expectations that they would take a step back this season.

One of them is that they only allowed 14 sacks, which is the fewest in the NFL this season. With 0.9 sacks, the Bills are on pace to give up the second-fewest in franchise history. Since 2021, when the league expanded to a 17-game schedule, no team has allowed fewer than 20 sacks.

The other notable statistic is that the Bills are averaging just 0.5 giveaways per game, which is an NFL low. That’s the second fewest giveaways in the Super Bowl era, behind the 2019 New Orleans Saints.

Since 1960, no team has allowed fewer than one sack per game and fewer than one giveaway per game in the same season. Whether the Bills will be able to maintain this impressive pace is questionable, as there is a possibility they could enter preseason mode in some or both of the remaining games on their schedule.