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.’’