The article mentions factoring style of play, team strengths, etc. which makes sense since it could shift the odds enough to affect the decision. If you are a team that can grind clock, maybe take the ball first (caveat below). If you are a fast offense and you are gashing the other team with the pass, maybe go second. Ultimately, I agree. Lean to take it first. Just seems like slightly more advantages.
Oh, and since this came up a few years ago in the KC vs SF super bowl. If the first team scores a TD and the second team scores a TD, second team should definitely go for 2.
Caveat: Interesting rule for regular season. If the first team bleeds the clock (not allowing 2nd team to get possession) and scores, the result is a tie since both teams didn't get chance to have ball.
Brief discussion around 9:00 from my guy Gill....
https://www.iheart.com/podcast/867-...ode/beating-the-book-2025-nfl-week-297373455/