They are 1st in yards per game but 5th in PPG (behind NE which is in 1st). They are the 18th on the CHFF Scoreability Index. It takes SD 16.54 yards to score a point, while NE scores a point for every 11.5 yards gained.
They are 1st in yards per game allowed, but they are 19th in PPG allowed (NE is 25th :bricks. They are 31st on the CHFF Bendability Index, allowing a point for every 12.07 yards. NE is 17th, allowing a point for every 16.51 yards.
So you have a defense that allows points for very few yards going against a team that is second in the league in scoring efficiency...I smell points. I expect NE to score above their average of 30.8 PPG. I'll say 34 points.
You also have an offense that is middle of the road in scoring efficiency going up against a defense that is middle of the road in scoring efficiency against. I would expect SD to achieve about their average of 26.2 PPG. Call it 27 points.
Allowing for a three point advantage to the home team, I'll say: NE 34 - SD 30.