ATLANTA — Never before has a college football team gone into a league championship game with so much to gain and yet so little to lose.

Unless the LSU Tigers turn in an epic flop today in the SEC Championship Game — a collapse that could rival the one delivered recently by the Boston Red Sox — they will play in the BCS National Championship game.

You know the storyline: The undefeated Tigers (12-0) have such a stranglehold on the top spot in the BCS rankings that even a close loss to Georgia (9-2) in the Georgia Dome today will not prevent a rematch with Alabama in the BCS National Championship game on Jan. 9 in New Orleans.

It’s a unique position that calls for a unique coach. Cue Les Miles.

“This is an ambitious team, a team that wanted to be where they’re at,’’ Miles said. “They’ve earned that right. They’ve put to the perimeter a bunch of distractions, and, frankly, I think that’s why they’re in the position that they’re in.’’

Wait, Miles is just getting warmed up. What about losing and still playing in the title game?

“I have given little thought to that,’’ he said. “I do know that that’s an issue out there for other folks.’’

Miles marches to the beat of his own drummer. Other coaches get tight for big games; Miles gets loose. And his players — including defensive back/punt returner Tyrann Mathieu, who could grab some Heisman Trophy votes, and defensive back Morris Claiborne — follow their coach’s lead.

The Tigers have put together a remarkable resume, winning at Alabama and West Virginia, beating Oregon in a neutral-site game and demolishing Arkansas. They have much to gain: an SEC Championship and the first 13-0 record in LSU history. The Tigers face a 9-2 Georgia team that has won nine straight and saved coach Mark Richt’s job. The Bulldogs are carefree, and will have a home-field advantage in the Dome.

They could be the fly in the BCS ointment, even if Richt were the perfect SEC man yesterday when asked if LSU deserved to advance even if his Dawgs triumph.