San Jose, Calif. ? The results are in from the digital video recorder set: Britney Spears beat the action on the field in the Super Bowl instant replay stakes.

While millions of Americans watched New England beat St. Louis in Sunday’s Super Bowl, TiVo Inc. was monitoring the viewing habits of 10,000 of its 280,000 subscribers.

The leading maker of digital video recorders used its technology to analyze which football plays or TV ads its subscribers chose to view again or to see in slow motion.

TiVo viewers did more instant replays of Super Bowl commercials than of the game itself, and the Pepsi ads featuring Spears were the MVP, said John Ghashghai, TiVo’s director of audience research.