For me, the most endearing trait of this Panthers team is that all year they've been in spots where they could easily be saying, "we are who they thought we were" and end up dropping a game. They came out of a bye in awful form, got pumped by Arizona and all of a sudden they were 1-3. Instead of packing it in for the year they racked off 4 dominant wins. Then they went to San Francisco, and basically put forward a strong case that they are the best defensive team in the league in a win. The week after they hosted New England (what a horrible back to back) and again they get the W. The next week they went to Miami, which was a really tough game for them in such a blatant let down spot, and still came up with a win (I think they trailed in the 4th quarter in that one). The final big test was bouncing back from defeat to New Orleans and making sure they split the series, guaranteeing the division title. I think they are pretty battle hardened, confident and dangerous going forward.
San Francisco are obviously a good team overall, but I still have doubts about what they can do in the passing game. A really badly beaten up Green Bay defence were a couple of drops away from really exposing Kaepernick last night. My suspicion is that it will be a really close, low scoring game, and that Newton will make some positive plays which Kaepernick won't be able to match. Everything else will be about even.
I'm almost certainly going to take Carolina at pk with dog odds. If it moves to +3 I will double up, but I think it will hover around +1 to +2.5 throughout the week.