Giants coach Tom Coughlin opened his Monday conference call by saying, “It was as much fun watching the end of the game on tape as it was last night.’’

No doubt, Coughlin saw plenty of things he liked down the stretch of a 31-27 comeback victory over the Cardinals, a hard-earned win that came after the Giants trailed 27-17 with slightly more than five minutes remaining.

One play in particular caught Coughlin’s eye: The non-call on receiver Victor Cruz after he hauled in a 19-yard pass from quarterback Eli Manning in the fourth quarter. Cruz went down without getting hit, put the ball on the ground and was not called for a fumble, much to the chagrin of the Cardinals, who scooped up the ball and thought they had a turnover.

Cruz explained afterward he was simply trying to end the play and hurry back to the huddle but many times in the past that play has been ruled a fumble if the whistle has not signaled the play dead. Manning suggested the Giants got a break with the call, and Cruz was extremely relieved that what could have gone down as a bonehead play instead became a talking point in a rousing Giants victory.

Sunday night, Coughlin said he did not know what to think of the play and the call. A day later, at first, Coughlin didn’t have much to say about the Cruz play: “Just as no one individual wins or loses games there probably isn’t just one play. What I just say about it is that was one of many.’’

A bit later, asked again, Coughlin said, “You’re not going to get any more out of me on this one, I’m standing by the way the rule was interpreted by the officials and if you look at the way that play took place there’s no question he was giving himself up, he was headed back for the huddle. I don’t know how you could call it anything else.’’

According to Rule 7, Section 4, Article 1 (a), “An official shall declare dead ball and the down ended … when a runner is out of bounds or declares himself down by falling to the ground and makes no effort to advance.”

The call is not reviewable. On the next play, Manning hit Hakeem Nicks with a 29-yard pass for the game-winning touchdown.