How does the NFL promote two weeks of Super Bowl hype and then let the game begin with such a horrible call? The referees needed to keep the flag in their pockets, not put points up on the scoreboard for the Giants. The game is about the players, not the officials. Officiating 101, know when to swallow the whistle.
As for "the rule", it's just plain BAD. Call the penalty, if you must (and that one was BS), but don't put points on the board. That's for the players to do.
That call absolutely ruined that game from start to finish. Dictated everything - when the Giants where ahead, when NE was ahead, and at the end when a FG could have tied things up. Those flipping 2 points were always there, all game long.
Interestingly, in SB 42, the referees did "swallow" their whistles when Eli Manning - clearly in the grasp of a Patriots' Defensive Lineman (Richard Seymour) - was "allowed" to play on and go on to complete a pass. Nevermind too that the Giant OLineman held Seymour around the neck from behind.
Actually, I can understand that play (coming in desperation time) better than I could the call for a safety on the Patriots first play from the LOS. Should have been an easy scenario (2nd & 10) not 2-0 with NE having to kickoff.