Carolina's pass D is surprisingly good (ranks in the top 5 in yds allowed per game), and you saw what they did against MIN last week. They have only given up 2 300yd passing games this season. Eli is playing fairly well, though, as he scored +20pts against PHI and WSH pass D's, which are both pretty solid. I'd still have to trust Peyton, even though he might only play 2 or 3 quarters and NYJ's Revis will likely shut down Wayne. I just couldn't justify benching your stud QB for Eli Manning in the Championship. Plus, look for Clark and Addai to have move catches.
I've got a similar problem - either start Eli v. CAR or Big Ben v. BAL. Eli has been very strong the past couple of weeks, and Ben has been inconsistent, although he did put up 500yds v. GB's (until then) top 5 pass D (by yds). Of course, he only got me 3pts the prior wk against CLE, so who knows. It's basically a coin flip, but if anyone has thoughts, I'd love to hear them.