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tristang
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You can't prove it either way but the fact remains that the teams who took games off, the Colts, the Cowboys, the Bucs, they all lost their first playoff game whereas the Giants who looked like they were limping in played a tremendous game against the Pats and went on to win their next two games on the road.
And the fact remains that the Saints rested their starters last year and still won their first game. The Bears rested their starts and made it to the Superbowl.
So, last year resting starters didn't matter, this year it looks like it did. Therefore, that proves that it is situational for each team and on the whole doesn't matter. Those are facts.