Fail.
The previous Super Bowl losers
Colts: Next season 10-6, finished 1st in AFC South.
Cards: Lucky to have Warner, otherwise a shitty team. Next season finished 10-6 First in NFC West.
Patriots: Next season finished 11-5 and 1st in AFC East.
Bears: Made it to the SB in a watered down NFC. The next season they gave up on Thomas Jones and had terrible QB inefficiencies. 7-9 3rd in NFC North.
Seahawks: Still a watered down NFC. Finnished 9-7 1st in NFC West.
In fact, five of the last ten Super Bowl losing teams finished the next season 1st in their division. The trend is if you lose the Super Bowl, you have a 50/50 chance of winning your division the next season. The odds are better for teams with deeper rosters. When you look at the teams that didn't finish 1st in their division, these were teams that weren't that deep, and losing one or two of their stars even for a couple of games, proved to be detrimental to the teams success. The Steelers however have proven in the previous years to be able to win games with plenty of injuries. The trend theory doesn't hold water.