NFL PLAYOFFS / XXVIII Looks Just Like XXVII : 49ers Los Cool, and the Game : Cowboys: Victory guarantee by Johnson might have made San Francisco players a little too angry.

Before laying the myth of the San Francisco 49ers to rest for another season, let us not forget their great comeback Sunday.

Unfortunately for them, it occurred before the game.

The Dallas Cowboys’ Kevin Smith approached Jerry Rice in the end zone during the pregame to offer best wishes.

Rice flipped him the bird.

What the comeback lacked in originality, it made up for in relevance.

Despite what history will show, the 38-21 victory by the Cowboys over the 49ers in the NFC championship game occurred long before the opening kickoff.

How about, say, on Friday?

That’s when the 49ers were privately enraged by Cowboy Coach Jimmy Johnson’s victory guarantee.

That’s when they realized they were not playing another predictable NFL team, but the University of Miami.

That’s when they lost the one thing that had separated this organization from all others during the past decade.

That’s when they lost their cool.

“When this game started,” tackle Steve Wallace admitted, “we were really angry. We were ready to get it on.”

And so they did. The pregame end zone shoving match that was caused by Rice’s gesture was only the start of an afternoon where they were handcuffed by their emotions.

--They committed five cheap shots in the first nine minutes.

--Overzealous quarterback Steve Young threw a ball so hard, it bounced off John Taylor’s hands and led to a game-turning interception.

--Cornerback Eric Davis tried to leap into a highlight film with a daring interception of his own, but instead was burned for a game-clinching touchdown.

The 49ers were still angry afterward, ripping the Cowboys for a lack of professionalism.

That is, after they extracted their heads from their hands.

“We always try to win with class, and a few other NFL teams win with class, but it was different today,” Wallace said. “A lot of the things these guys did, we would never do.”

He was speaking of the Cowboys frequent taunting and dancing, not of their four touchdowns in five first-half drives.

“But that’s OK, as long as they keep winning, I guess they can keep doing whatever they want,” Wallace said. “But we have long memories.”

So do the Cowboys. Some of them still remember when the 49ers were as much arrogance as talent.

They were most proud that their ability to get inside the 49ers’ blocking scheme was surpassed only by their ability to get inside their heads.

“Whoever was talking about that, I hope they keep talking,” Cowboy receiver Michael Irvin said. “Because it worked.”

Something worked on Rice. He caught only six passes, none longer than 23 yards.

“I think mentally, we got into Rice’s head this week,” Cowboy safety Darren Woodson said.

Rice acknowledged: “Yeah, they got under my hair a little bit . . . I thought what Johnson said was insane.”

Something also worked on running back Ricky Watters. He scored four fewer touchdowns than in last week’s playoff game against the New York Giants--he had one Sunday--while rushing for only 37 yards.

And something worked against the 49ers’ veteran offensive line, which gave up four sacks and numerous other pressures on Young.

Of Johnson’s pregame guarantee, 49er center Jesse Sapolu said, “It was all part of their strategy. You didn’t see him saying that against the Green Bay Packers last week, did you?

“If you’re not sure if you can win, make a statement like that, see what happens. Well, it worked.”

And something certainly worked on Young.

“I think when Jimmy made his statement, he was thinking, ‘Well, Steve is playing pretty well, maybe I’ll try to get at him a little bit,’ ” Young said. “That’s something you do in college.”

Perhaps Young forgets that Johnson was a national champion at that level, too.

Not that it worked, but Young was so upset immediately afterward that he had difficulty speaking.

“I am really trying to keep a stiff upper lip and all that,” he said.

He later added: “I would never believe we would come down here and get beat by a score like this. I would never believe it.”

Young had his chance to be a hero. But once again, the big-game magic of his predecessor eluded him.

Four minutes into the second half, although still trailing by 21, the opportunity was given to Young.

The 49ers had the ball on their 43-yard line. Troy Aikman had just wobbled off the field with a concussion. Emmitt Smith had just thrown a block that left his right shoulder numb.

The 49ers had the Cowboys right where they wanted them. At least, that’s what Joe Montana would have said.

Young had Rice open around the Cowboy 20-yard line, but underthrew the pass, causing Rice to stop and leap for the ball.

It was all the time defender Larry Brown needed to knock the ball out of Rice’s hands.

On second down, Young threw a screen pass behind Rice, with the ball falling incomplete.

On third down, Young gave up on the long pass and flipped a screen to Watters that went for all of three yards.

The 49ers punted and, even though they scored on their next possession, an opportunity was lost.

And so Young will spend the summer wondering how someone can win three consecutive passing titles while losing two consecutive NFC championship games.

“We were going to be poking at things in this game for a long time,” Young said. “We had our chances right there in the third quarter and they shut the door on us.”

That door will probably shut again on several 49er veterans as the team struggles this off-season to squeeze under the salary cap while revamping a pitiable defense.

“We have to make changes, no question about that,” Wallace said, shaking his head.

He suddenly looked as old as his team and its reputation.

“We used to be up there,” he said softly, longingly. “That used to be us on that mountain.”