Pretty much everything from where the ball should be spotted to whether or not the defensive player dove at QBs legs is a judgement call. Unfortunately there is no perfect, nor even a nearly prefect solution, because it will always come down to people and people make mistakes. Personally I think everything should be challengeable, even non-calls. A missed holding or roughing the passer call *cough*Sanchez getting leveled*cough* can be as detrimental as an overzealous PI call.
Lethal
Sanchez was roughed up illegally, as was Favre. When a play is over, it's over, not some overtime session for people to beat up on QBs.
I have a feeling today's game is going to be one of the most physical, and maybe dirty SB games ever played. Not since the 1970s have I seen two defenses not shy about hitting very hard and going after the QB with such a vengeance. Like some posters here, I think the PI calls are a bit over the top, but what about all those uncalled late hits? Unlike Favre, Manning and Brees like to take a little extra time scanning the field for receivers and are not fast release QBs. The defenses of these two teams will use those extra seconds to move in for the kill.
This will be a penalty ridden, low scoring ball control/clock control game. I just hope nobody has a career ending injury here. I think this will be what some term as ugly football at its worst, or what some fans of black and blue football call a real throwback game to when it was a man's sport. No team will garner 30 points. At best, this can only get as high as 28-27.
You heard it here first, I think 
Anyway,
this won't be a west coast offense driven game. I want to see the Saints win, just because, well, I have never seen the Saints win. I also want to see one of the greatest QBs (Manning) of all time, third in records held at this point as an active starting QB in his career, get a second ring. It would put him arguably on a par with Elway (who held dozens of records at retirement with two rings) and have him approach Dan Marino who left football with every important QB record.
At the end of the day, it would be nice to see the Saints kick off what could be the beginning of the career of the next great NFL quarterback. I don't think it will kick off a dynasty since long term dynasties like that of the 90s Cowboys, 70s Steelers, 80s Niners, 60s Green Bay, and the 50s Browns are a thing of the past.
UPDATE: Looking at the experts picks, one about a third of them agree with me for a sub-30 game, a third think one team will get at least 30 (all saying Indy), and a third think both teams will get at least 30 points. I can't see the third scenario unless both teams have defenses that decided not to show up.