WEEK FIFTEEN REPORT (Playoffs Round Two)     And then there were two...     Jo-Boo's Browns Backers and The Pussy Willows have advanced to the Super Bowl game. Both P.O.B.'s Pounders and Randy's Rocket were eliminated this week, as each team failed to score at least 100 points. For the Browns Backers, it was their first career post-season victory, while The Pussy Willows return to the championship game for the second consecutive year. One thing is certain, and that is that we will crown a new first-time champion this year.     Here is a recap of the Round Two contests:        Jo-Boo's Browns Backers (#2 seed) defeated P.O.B.'s Pounders (#3 seed), 122-67   The Pounders were the Pound-ees this week, as the Browns Backers posted their highest scoring game of the year. It is amazing how a team that finishes 6-6 in the regular season and barely squeaks into the playoffs can find itself in the Super Bowl. But that's just what the Browns Backers did as they beat the league's highest scoring team after getting a bye in the first round. The Pounders had an excellent year up until this contest. It will undoubtedly be a bitter offseason for them, as they must live for an entire year with the fact that they were ousted by Lou Holtz himself.      The Pussy Willows (#5 seed) defeated Randy's Rocket (#1 seed), 114-98   The Rocket has come back to earth! Suffering their first career postseason loss, Randy's Rocket failed in their bid to repeat as Super Bowl champions. Not playing RB Emmitt Smith this week cost them, as their opponent, The Pussy Willows, struggled at both QB and RB - scoring a combined 18 points from these three key position players. Fortunately for The Pussy Willows, their WRs and Defense came through scoring the bulk of their points. After starting off the year 3-6, they have rolled off 6 victories in a row while averaging almost 109 points in those games.    O.K., here is the updated playoff bracket:       Playoff Schedule                 Here is a preview of the Super Bowl:     The Pussy Willows (#3 seed) vs. Jo Boo's Browns Backers (#2 seed) In their only meeting this year, The Pussy Willows defeated the Browns Backers 108-104 in a game that went down to the wire on Monday night. This time The Pussy Willows may be without two of their top players, WR Cris Carter and RB Stephen Davis. At the same time, the Browns Backers have re-focused the core of their squad around players from the Baltimore Ravens. That could be an interesting strategy, considering the Ravens take on the Bengals this week. Conversely, The Pussy Willows have several Washington Redskins on their roster, and Washington will play the defense-less San Francisco 49ers.    From an objective point-of-view, I must say The Pussy Willows have the clear advantage over the Browns Backers in this championship game. I base this on the fact that their roster is superior, especially at WR, and ultimately, the Browns Backers are an average team at best. With that being said, we must all remember that the Backers are historically the benefactors of the "Lou Holtz Bullshit Factor." Good luck to both teams.            The Commish