I write this just a few days after the NFC championship game for the 2007 season. In this game, Green Bay hosted a frigid game between their beloved Packers and the New York Giants. The game was well played by both teams and ended in a tie at 20.
As dictated by the rules, the teams then met to flip the coin again and the Packers won the toss. Within the NFL, overtimes are decided by the first team to score any kind of point. The typical strategy is to get close enough for field goal and end the OT quickly. This definitely favors the team that wins the OT toss!
As fate would have it, the Packers turned over the ball and the Giants won the game with their own field goal. While this particular instance provided both teams an opportunity to have the ball, the rules are not that fair.