43.5 has dropped the Over / Under limit on the Super Bowl and although it shows that a lot of money (or if you want big packs) has fallen to Under, I will go against it. Yes, we are talking about two excellent defenses with Denver receiving only 18.5 points in the regular season this time and Carolina only 19.2, so Denver's attack is not excellent (just 22.2) but I think the magic 44 we are looking for is not unlikely. Of course we can see a defensive final (probably), but Carolina's inexperience combined with her insanity in the attack allow a small starter risk in over 43.5, even for the ... good reason.
In what I wrote in the mini analysis for the Beat in Over, I add one more that can also look like cover. To achieve over 3.5 Field Goals at 2.50. I think he has a chance that this game either scores low (reaching near touchdown but not succeeding) or high.