Irving, Texas ? This is not a night for moral victories.

This isn’t a game for coulda, woulda, shoulda. No excuses allowed.

The Cowboys have the NFC’s most talented roster, according to almost everyone who examines these sorts of things. They’re supposed to beat Philadelphia in Texas Stadium.

Period.

End of discussion.

This is a game the Cowboys need to win two games into the season. Trust me, it’s not too early to send a worthy NFC East foe a message.

The Eagles believe they’re the better team. They won’t just come out and say it – that’s too much like doing right – but if you listened to their fearless leader all summer, then it’s clear Donovan McNabb still believes Philadelphia is the class of the division and that the road to the divisional title and the Super Bowl must go through the City of Brotherly Love.

I get the feeling McNabb thinks Dallas has a nice little team that hasn’t really accomplished anything. Frankly, I can’t argue with him, considering Dallas hasn’t won a playoff game since 1996 and has lost the last two seasons in stunning fashion.

McNabb looks at Philadelphia’s recent history of NFC East titles, championship games and a Super Bowl appearance, and he doesn’t see why the Eagles can’t make another run at a Super Bowl.

Again, I can’t really disagree. Dallas is the favorite, but its recent history of finding creative ways to lose in the playoffs gives every other good NFC team hope that this is their year.

The Eagles shut down Tony Romo and beat 13-1 Dallas, 10-6, at Texas Stadium last December, so it’s not like they don’t think they can do it again. That’s why the Cowboys need to issue their statement to the Eagles right now.

Especially since Philadelphia’s passing offense is in disarray, so to speak. The Eagles’ strength is throwing the ball.

In case you haven’t figured it out, Andy Reid really doesn’t like to call running plays. He usually does it only as a diversionary tactic.

But the Eagles will line up with skinny DeSean Jackson, Greg Lewis and some dude named Hank Baskett. Then again, all three did go over the 100-yard mark last week.

Still, what would you say if the Cowboys went into a game with Patrick Crayton, Sam Hurd and Miles Austin as their top three receivers?

Exactly.

You’d be forecasting gloom and doom and calling Jerry Jones a moron for not acquiring quality depth.

Pass defense is a Cowboys strength, as it should be after they spent the offseason fortifying the secondary through the draft and a trade with Tennessee for Adam Jones.

The pass rush should be more effective than it was last week against Cleveland, although you must understand that if Reid chooses to use a bunch of three-step drops and seven-man protections, the Cowboys won’t get to McNabb.

To beat the Eagles and take some of their confidence away would be a big positive for Dallas. The season doesn’t ride on this game – we all know that – but if Dallas doesn’t win, it’s psyche will be damaged no matter how the owner, coach and players attempt to spin it afterward.