Early in the show, Robin noted that Rosie O'Donnell did a 'show from the Super Bowl for Sirius XM, but instead of paying her with cash, the company promised her tickets to the big game for her and her family. The scam worked brilliantly: "They didn't [have to] hire her. They gave her some bad tickets. ... She got caught in that vortex." " Howard was unsurprised: "That's how we do things around here. Read the fine print. … Every little thing seems to be open to interpretation." Howard wondered where Rosie's seats were in relation to Ross Zapin or Scott Greenstein's, but Robin was unsure ("They were probably in a box."), laughing that Scott didn't even spring for VIP parking--Rosie had to leave early to beat traffic: "So she missed the Giants touchdown!" Gary later brought in proof--culled from a Facebook gallery--that Ross' seats were $1200 club-level tickets. Robin laughed that Rosie was 4 tiers above him: "There are six different levels in [Lucas Oil] stadium. Rosie's were in level 5."