You have to wonder what Chris Simms is thinking. You can bet that his father, Phil Simms, isn’t too happy with head coach Jon Gruden after the Bucs gave Jeff Garcia the same contract ($7 million for two seasons) that Simms is playing for while also securing the rights to former Denver starter Jake Plummer.

Yes, Plummer has announced he plans to retire rather than play in Tampa Bay. But the Bucs and Broncos wrote a pretty interesting contract before the NFLPA got wind of what was happening. If Plummer reports this month to the Bucs, Denver receives a fourth-round pick. But if Plummer doesn’t report in March, the compensation is a seventh-rounder.

This is a very interesting trade language, and one designed to prevent Plummer from simply asking to be released from Denver and then signing with the Houston Texans, where his former offensive coordinator, Gary Kubiak, is the head coach. That is what Plummer wanted to do and exactly what the Broncos wanted to prevent.

Basically, the Bucs will own Plummer’s rights and if he doesn’t report, they will place him on the reserve list. If Plummer ever wants to play in the NFL again, he will have to deal with the Bucs, who could either activate him or trade him.

Believe it or not, the Bucs have enough salary-cap room to keep all three quarterbacks. They currently plan to do exactly that and see what happens before considering a trade later in the year.

For Simms, he now knows for sure that the Bucs like Garcia based on what he was paid and that maybe he shouldn’t have signed that extension late last season. I mean, Simms is hardly guaranteed anything now except for a lot of competition for the starting quarterback spot.

Quality of life influences Dielman

The Chargers kept guard Kris Dielman, who settled for a $6.5 million average after rejected a $7 million average from the Seattle Seahawks. Basically, Dielman decided he’d rather live and play in San Diego than in Seattle, and who can argue with that reasoning when the money was so close.

Still, what’s fascinating is that Seattle was going to pay Dielman more money than it was willing to pay All-Pro guard Steve Hutchinson last season. Seattle completely misjudged how much room they would have this season and where the salary numbers for offensive linemen would be in 2007. It was horrible planning and cap management by the Seahawks and magnified by the club’s pursuit of Dielman.

Small market?

There are a few NFL teams wondering how can Bills owner Ralph Wilson continue to complain about his small-market stature and his desperate need for revenue sharing after his team pays two offensive linemen, Langston Walker and Derrick Dockery, a total of $70 million. Walker, who would have been paid the minimum by many NFL teams, received a $10 million signing bonus from the Bills.

Dockery is a very good run blocker, but Walker, a right tackle, was a full-time starter on an offensive line that allowed 72 quarterback sacks last season.

The Cleveland Browns gave former Bengals guard Eric Steinbach a better contract than what Hutchinson received last season, including $17 million guaranteed. It’s difficult to believe all these guards are as good or better than Hutch.

Serious upgrade

The Patriots have definitely improved their defense with the multi-talented ex-Baltimore linebacker Adalius Thomas. Thomas chose New England over San Francisco, believing the Pats have a better chance of reaching the Super Bowl than the 49ers. That makes sense.

The Patriots also signed Jacksonville tight end Kyle Brady, who they believe remains a top five blocker at his position. If they can pry Wes Welker away from the Dolphins, it will be a great acquisition. Welker is an excellent special teams player, but also has a chance to be a full-time receiver. There aren’t many tougher all-around players in the NFL than Welker.

I believe that there is a chance that Bill Parcells will return as coach of the Dallas Cowboys next season regardless of Terrell Owens’ employment status with owner Jerry Jones.

T.O. coming back to Big D may not drive Parcells to retirement in Saratoga, N.Y., but a team that can’t win the big game just might. It’s been a while since I’ve seen a Dallas playoff-bound team be embarrassed in consecutive home games by the likes of Drew Brees and Jeff Garcia. The score count in those two losses: 65-24.

The New Orleans Saints, once the laughingstock of the NFL for their general incompetence, humiliated the Cowboys in Texas Stadium. Now, the “no-shot Eagles,” like Jimmy Johnson likes to say, were beaten by a quarterback Owens once outted as an unmanly man.

Several things doomed the Cowboys from having a merry Christmas:

One, Marion Barber finished with negative yards in three goal-line carries late in the first quarter. Hey, Parcells loves going for it on fourth down and Barber is one determined running back. But when the kid can’t gain a foot in two attempts against a supposedly porous Philadelphia run defense maybe a light should go on and say, ‘Hey, these Eagles may know our run calls better than we’re blocking right now.’ If Dallas kicks the field goal, the Eagles don’t gain street cred for being Christmas bullies.

Two, Tony Romo didn’t look like a Pro Bowl quarterback. Granted, the NFC doesn’t have many good quarterbacks this season, but Romo struggled with Philadelphia’s blitz pressure and misfired, completing less than 50 percent of his attempts for 142 yards and had two interceptions against a rejuvenated Eagles’ secondary.

Three, Owens dropped another huge third-down ball down the left sidelines, with the score 16-7 and the Cowboys in desperate need of a big play. Owens said the defender interfered with him and then complained about not seeing enough passes his way early in the game. The thing about Dallas is that Romo is going to the open man and not every Dallas play, based on his 16 dropped passes this season, can be earmarked for Owens.

Packers need computer error

Supposedly, the Packers have a chance at the final NFC wild-card berth even if the New York Giants beat Washington this Saturday and the Packers upset division rival Chicago. I don’t see how. I mean, there would have to be a computer glitch or something.

Right now, the Giants have beaten seven teams who have won 46 games. The Packers have beaten six teams (Minnesota twice) who have won 33 games. And this is when the so-called strength of victory category that will come into play. Even by collecting 13 wins by beating the Bears, the Giants will collect 5 more wins by beating the Redskins. They’ll collect another win when Philadelphia and Atlanta play (they’ve beaten both of those teams) and there’s no way that Dallas will lose to Detroit. The Eagles swept the Cowboys.

To me, the Giants are in — even though I'm not sure they deserve to be going anywhere but home at the end of the season — by simply beating the Redskins.

One more year

It is looking more and more like Lions GM Matt Millen will return for one final season. Owner William Clay Ford hasn’t tipped his hand or said anything publicly on the subject, but Millen’s fate is probably hinged to head coach Rod Marinelli. Ford likes Marinelli and his no-nonsense approach to the players. Millen hired Marinelli and Ford probably thinks that it’s too early to dump Marinelli, who does have confidence in Millen.

One more year for Millen may make the rest of the NFL jealous of his status and salary, but that’s the way it goes in Motown.

Christmas Day afterthoughts