Anyone looking at what the Giants accomplished last season — winning nine games and one more in the playoffs — and remaining staunchly skeptical they can accomplish all that, and more, in 2023 has plenty of company. But that feeling the Giants will take a step back likely isn’t one borne of a comprehensive study of the roster then, and now.

It is impossible to look at what the Giants put on the field in Nashville in Week 1 last season, compare it to the 22 starters the Giants are expected to line up for Sunday night’s opener against the Cowboys at MetLife Stadium and come to any conclusion other than this year’s talent level is significantly higher in the first-unit offense and defense.

“I think [general manager] Joe [Schoen] said, ‘We’ll see.’ I agree with him,’’ coach Brian Daboll said. “Until you get out there, you start playing the games, you find out what you have. I don’t go too much other than evaluating the tape because … I don’t think there’s ever been the same team the last 20 years that there was the year before. So, we’re different. The team we’re playing is different. Obviously, there are some pieces that are still in both spots.

“Each year is such a unique challenge and unique in and of itself. So, this is a new season.’’

A new season, with upgraded talent.

There is plenty of evidence the front office identified several areas in dire need of improvement and, through free agency and the NFL Draft, systematically reworked the roster, targeting areas with replacements capable of fitting into the specific job requirements as laid out by the coordinators.

They didn’t make splashy moves on the open market and stuck to a script in the draft — which may be why their offseason maneuvers did not resonate strongly enough to influence a cascade of “the Giants are better’’ thinking — but the roster is better.

“They had a lot of good football players on last year’s team as well to be honest with you, but I definitely think they did a good job of adding talent to our team,’’ wide receiver Darius Slayton said. “There are the obvious guys, like Bobby Okereke on defense, Bobby McCain, the veteran safety. Obviously, we added the two young corners [Deonte Banks, Tre Hawkins] as well. On offense, we’ve got Jalin [Hyatt], Darren [Waller], and Eric Gray. Then [center] John Michael [Schmitz], who’s had a really good camp for us up front, so I think they did a good job of accumulating talent and adding guys that would boost our team.’’

It is beneficial to look at the opening game lineup in ’22 and compare it with the lineup the Giants are likely to use Sunday night.

For the purposes of accuracy, we will not factor in the absences in last year’s 21-20 upset victory over the Titans of outside linebacker Kayvon Thibodeaux (knee) and defensive end Azeez Ojulari (calf), both out for that game with injuries. The Giants did not seek to upgrade from those two young edge rushers when they put their ’23 plan in place.

Here is a comparison of starting players in ’22 who are either not on the team or not returning to the same role in ’23:

Offense

WR: ’22 starter — Kenny Golladay; ’23 starter — Darius Slayton
WR: ’22 starter — David Sills; ’23 starter — Isaiah Hodgins
WR: ’22 starter — Richie James; ’23 starter — Parris Campbell
TE: ’22 starter —  Daniel Bellinger; ’23 starter — Darren Waller
C: ’22 starter — Jon Feliciano; ’23 starter — John Michael Schmitz

Analysis: The idea was to get more explosive and not finish last in the league again in pass plays of 20 or more yards. Thus, the revamping of the pass-catching group.

Golladay was a bust and the less said or written about him, the better for all concerned.

Slayton made the team a year ago only because he accepted a pay cut, and was a healthy scratch in the ’22 opener. He is not a true No. 1 receiver but he is a deep threat with real chemistry with Daniel Jones.

Sills was a starter in name only, while Hodgins was a revelation after he was claimed off waivers in early November from the Bills. He is extremely reliable.

“I hadn’t really thought about it until you just said it, to be honest, but I mean, yeah,’’ Slayton said when asked if he and Hodgins could be considered newcomers because they were not on the field for the ’22 opener. “From that standpoint, we’d be additions as well, as far as Week 1 goes.’’

James played hard and was a feisty competitor, but Campbell is a more gifted receiver and also more versatile.

Bellinger did well to earn a starting spot as a rookie and has a big role in Year 2. But he is not in any way the big-time matchup nightmare weapon Waller was with the Raiders and is expected to be with the Giants.

Feliciano was a serviceable stopgap veteran. Schmitz has considerably more upside, but the lack of experience could be an issue early in the season.

Defense

ILB: ’22 starter — Tae Crowder; ’23 starter — Bobby Okereke
ILB: ’22 starter — Austin Calitro; ’23 starter — Micah McFadden/Isaiah Simmons
CB: ’22 starter — Aaron Robinson; ’23 starter — Deonte Banks
CB: ’22 starter — Darnay Holmes; ’23 starter — Tre Hawkins
S: : ’22 starter — Julian Love; ’23 starter — Jason Pinnock

Analysis: The changes at the two inside linebacker spots are stark. How stark? Crowder and Calitro are currently out of the NFL. Okereke was a player the Giants coveted on the open market and they made him their big-ticket signing. He had 151 tackles in 2022 for the Colts. McFadden had a strong summer, supplanting Darrian Beavers on the depth chart before Beavers was later cut.

Simmons is the wild card here. If defensive coordinator Wink Martindale can pinpoint a few definitive roles for this physically gifted hybrid player, he could be a real asset.

In the backfield, Robinson has yet to gain a foothold with the Giants and is once again coming back from an injury. Drafted in Round 1, Banks was always going to be a Day 1 starter, and his physical stature and skillset fits with the press coverage Martindale desires for his corners. As the slot corner last season, Holmes showed an ability to tackle but struggled in coverage. Technically, his replacement this season is Adoree’ Jackson, who moves inside to accommodate Hawkins, the rookie surprise of training camp. But we’ll see if Hawkins is ready for the bright lights.

Love is now with the Seahawks and is a savvy veteran who was almost always in the right place at the right time. Pinnock has more physical ability but cannot yet be viewed as dependable as Love was during his time in blue.

“With the guys we had here, understanding the defense, and then bringing those new additions along, to be able to fall into the culture and what we want to be as a Giants defense; I think having that experience from last year and understanding this is the way we want to be and how we want to go about it … getting that respect from Wink and vice-versa … from that standpoint we are better,’’ Jackson said.

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Are the Giants big enough along their offensive line?

If you take a quick look at the height, weight and tonnage of the six players in line to fill the five starting spots no one would ever come away thinking, “Where’s the beef?’’ Sure, it is an imposing group. But it is not an especially hulking unit, by mammoth NFL standards.

Bill Parcells, the former Giants head coach and Hall of Famer, recently listed his main criteria for scouting and developing offensive linemen. In a piece for The 33rd Team analytics site and think tank, he revealed the “critical factors’’ in his scouting system for offensive linemen in this order: Size, strength and a degree of mobility.

Parcells’ prototypical sizes for his offensive linemen: The tackles needed to be 6-foot-5 to 6-foot-6 and 320-plus pounds. The guards needed to be at least 6-foot-4 and between 315 and 320 pounds. The center needed to be 6-foot-4 and 310 pounds.

Based on these requirements, the Giants come up a bit light.

Left tackle Andrew Thomas is 6-foot-5, 315. Right tackle Evan Neal, the jumbo-sized player in the group, is 6-foot-7, 340. The three guards who will fill two of the starting spots are all 310 pounds — Mark Glowinski and Josh Ezeudu each are 6-4 and Ben Bredeson is 6-5.

The Giants are not off of Parcells’ standards by much, but it’s also true that his system may need to be tweaked a bit, based on the proliferation of the passing game and the need for more movement and agility with increased pass blocking assignments.

Here are two questions that have come up recently that we will attempt to answer as accurately as possible:

What do you make of the Giants as a three-point underdog, at home, in the season opener against the Cowboys?

Sure, there is some sentiment around the league that the Cowboys did not improve and could take a step back, and it’s also true that Mike McCarthy is not high on many lists of Coach of the Year candidates. Until proven otherwise, though, the Cowboys have the Giants’ number, winners of four straight games in this NFC East rivalry and 11 of the last 12 games (including both last season) in a one-sided series. Dak Prescott may struggle against other teams but he is almost always lights-out when he faces the Giants.

Yes, this opener is at MetLife Stadium, but the Cowboys have shown no difficulty arriving at Newark Liberty International Airport, taking care of their business in New Jersey and then hightailing it back to Dallas. The Giants as a three-point underdog sounds right.

It looks as if the Giants are going to start three rookies in their season opener. Isn’t that a bit risky?

Experienced players are always preferable to novices, and yes, there is certainly risk to sticking rookies into featured roles.

Talent is a great equalizer, though, and these situations should be taken on a case-by-case basis.

Banks was the 24th overall pick in the draft and it is hardly a stretch or a surprise that he landed one of the starting cornerback jobs.

Schmitz, taken in the second round, was the top-rated center prospect on many draft boards around the league. It would have disappointed the coaching staff if Schmitz was unable to handle working with the first-team offense.

The real shocker is the ascension of Hawkins, a sixth-round pick from Old Dominion, into the starting lineup. Credit to Hawkins for showing up every day this spring and summer, but winning a starting job also speaks to the lack of stiff competition at cornerback.

A fourth rookie, Eric Gray, might have secured the kickoff and punt return duties. Gray displayed strong ball-security in training camp and in the preseason games, which is essential for any new player if he is to be entrusted with such a risk-reward opportunity on special teams.