We've covered this in different aspects and this is not for substance any new thing, but while I've seen strong statements about the implications of indulging in the super bowl w.r.t the breaking the fourth commandment, this is as strong and wide a one as one will likely see. Posted on FB (N.B. I don't know who the author is or otherwise anything about the group hosting this):
The NFL deliberately chose the Lord's Day for its culminating championship game of the season, and in doing so effectively repeats Pharaoh's taunt against God, "Who is the LORD, that I should obey Him?" This is not simply a coincidence; this is calculated blasphemy and rebellion against God inspired by the prince of the power of the air, under whose power the whole world lies in darkness. God has given them 6 days to choose for the celebration of this event, but they deliberately chose the only day God has designated for His honor. The moral law of God and particularly the Fourth Commandment requires that the whole day be devoted to God in works of piety, mercy, and necessity, excepting all unnecessary labor and recreation. This effectively rules out all Superbowl watching and condemns the stealing and profanation of any of God's holy hours for the indulgence of this sacrilege. Those of you who are willing to desecrate the Lord's Day tomorrow might as well sacrifice to Baal or worship Satan, because your rebellion is no different than witchcraft. Some may be willing to forgo the game tomorrow but ask whether it is permissible to record the game and watch it on Monday. This is perhaps a step in the right direction but nevertheless there is no escaping the fact that you will not only be watching but enjoying Sabbath-breakers flaunt their rebellion against God and their love for a piece of pig-skin more than their Maker. It will be as noble and permissible as would be watching and enjoying a murderer, thief, or adulterer carry on their sins!
Choose today whom you will serve! Tomorrow is a test to see if you love God, and it may very well be your last.