From nationalfootballpost.com Michael Lombardi gives his take on the play and is a refreshing look at it.   Just read

FROM SAL MAIORANA OF THE ROCHESTER DEMOCRAT AND CHRONICLE… Simply put, it seems quite logical that owner Ralph Wilson and (Dick) Jauron came to an agreement back in October when the Bills were riding high at 5-1, and they were just waiting for the right moment to make the announcement. Only the right moment never came as the team’s collapse began shortly thereafter and the free fall still hasn’t stopped. In fact, it gained precipitous momentum thanks to the inconceivable way the Bills lost to the Jets at the Meadowlands with Jauron playing a starring and blundering role in the debacle. If Schefter is correct and Jauron has signed a new contract, it seems clear that the Bills are trying to put off making the embarrassing announcement of Jauron’s return for as long as possible, which means until this promising-turned-woeful season is complete  And then things will get really interesting. Will Wilson, who is clearly disgusted with what has taken place the last two months, eat the contract — perhaps worth as much as $6 million in total — in order to rid the Bills of Jauron? Wilson was asked again Sunday about Jauron’s mysterious deal and he ducked the question by saying “Did you see that fumble? It was terrible, wasn’t it?” Well, yes it was, and while it was quarterback J.P. Losman coughing the ball up, it was Jauron who put him in position to lose the game. Jauron took the blame for calling a rollout pass with 2:06 remaining that ended with Losman’s fumble being recovered and returned for the winning touchdown by the Jets’ Shaun Ellis. Jauron’s performance this season has been poor, and there is no debate on the issue. This was merely the newest chapter. His team feasted on an early-season schedule to get off to a 5-1 start, and then once the competition started getting stiffer, the Bills had about as much chance for survival as a cheap chair does under Langston Walker.

The reality here is that Eric Mangini made the wrong call in the game, not Dick Jauron.  You never call a timeout when the clock is under 2:10 because part of the reason for calling a timeout is to force a specific play call.  When the clock is under 2:10, then the run/pass option is in play, and as a defense, you have to defend the whole playbook.  Had Mangini let the clock run down to the two-minute warning, the Bills would have been forced to only run the ball at that point since the clock and the Jets were the opponent.  Now, the Bills made a mistake because putting the ball in J.P.’s hand was a bad play. But in the reality of game management, they did the right thing.  They should have spread the field and forced the Jets to have to declare their hand and then maybe taken a shot down the field. But as mad as Bills fans are at Jauron, he fundamentally made the right decision — but they did make a bad call.  

Regardless of how you feel, it was clearly a smart football decision.  The execution was wretched but the play was logical and sensible.  Bottom line is JP has to get rid of the football.  He holds the ball for like 5 secs every play which is unfathomable.  How he doesn't turn it over more I have no clue.  Let's put this to rest, but for all you out there that think the play was absolutely ludicrou, just realize it was as smart, calculated decision based on time on the clock