We may not agree with their reasoning, but we’re happy to join Bill Ackman and the Rev. Al Sharpton in calling out the absurdity of thinking Andrew Cuomo can rally a counter-insurgency to defeat Zohran Mamdani in the November mayoral race.

The ex-gov is still trying to play an insiders’ game, brandishing done-to-his-order polling to try to persuade fat cats and special interests that he can still pull it out, despite his humiliating failure last month.

Andrew can rally Republicans, moderates and non-extreme Democrats, this claim goes.

Bull: Cuomo’s sellouts to the hard left in his final years as governor earned him the permanent distrust of anyone who was paying attention — and he just re-owned all those horrible decisions as he was (unsuccessfully) crawling for the Democratic nomination.

He hasn’t even apologized for congestion pricing or botching pot legalization.

Plus, his COVID conduct is utterly disqualifying, from the deadly nursing-home order to the arbitrary, micromanaging diktats (Keep bowling alleys closed! You must buy food with every beer!) to the squalid $5 million book deal.

Nor can he even hold on to his losing coalition from the primary or shore up donors and supporters for an independent run in November. 

The labor movement is rushing to chase the main chance: Both the Hotel and Gaming Trades Council and SEIU 32BJ have jumped ship to endorse Mamdani in the general, with the United Federation of Teachers not far behind.

Blacks: The Rev may not speak for all of them all the time, but it’s pretty telling that he’s calling for Cuomo to step aside and give Mayor Eric Adams maximum room to run.

And Ackman is just one fat cat, but we expect most will share his logic: Why stick with a proven loser?

When Post editors sat down with Cuomo in March, our own Michael Goodwin was only more convinced Andrew could lose the primary; and while Goodwin now sees the general differently, Ackman points to Cuomo’s uninspiring “body language,” “subdued energy” and weak “proposals to beat Mamdani” as evidence “that he is not up for the fight.”

Now, we have no idea if Adams can turn it around, but at least he has a firm record of opposing the worst Albany nonsense, and real achievements as mayor.

And in stark contrast to the ex-gov, the mayor’s pretty frank about making mistakes — and not BS “I cared too much about the people” mistakes.

Andrew Cuomo is a dead man walking. 

And a selfish one, as he’s always been.

Back in 2002, after trailing badly in the polls for months, Cuomo finally quit the gubernatorial primary race around Labor Day and endorsed then-Comptroller Carl McCall — but too late to get his name off the Liberal Party line for November.

But maybe just once, he’ll heed Sharpton’s counsel and do “what is best for the city.” 

Just don’t bet on it.