I've got a theory on this, but I don't think you can "prove" it with data very easily. It seems like when a top coordinator or coach leaves a team, and is replaced by someone who recognizes that the previous guy was a legend and is going to keep most of their system in place, they're fine the first year. Maybe even a little better. The players know the system well enough to guide it, the new guy can make their tweaks here and there with the system, and other coaches don't know the new guy's tendencies well enough to know which adjustments he'll make. But in year two, things start to go downhill. Now there's more player turnover, so the vets and coaches have to reteach the system to the new guys. Maybe the new guy starts playing with the system, but he's not as knowledgable about the details as the original guy was, so he makes mistakes. Or the new guy wants more of a running game than a passing game, so he starts calling more run plays. And these tweaks might work in a football sense, maybe they don't, but the old guy's system is starting to fade, and we're seeing the new guy make their mark. Some examples off the top of my head: - Barry Switzer takes the Cowboys to a Superbowl- The much ballyhooed "Dungification" of the Colts offense didn't happen in year one- The Patriots drop off hard in 2006, two years after Weis/Crennel leave- Tomlin takes over for Cowher and has immediate successIn this case, Moore took off playcalling duties last year, IIRC, but he was still around. So I'd expect this year to be good. And I know that Manning is as much a coach on the field as anyone, so I'm not trying to knock him here. But with limited time this offseason to work together, and younger receivers who still don't know the "tree", we might still get some dropoff this year, and I'd expect Clark/Wayne to become big-time buys for 2012, assuming they're healthy, while I'd downgrade Manning, Garcon and Collie a bit, because I'd expect Manning to focus on the guys who still know Moore's system, and I'd expect Garcon and Collie to be stuck a bit on a learning curve.