I don't think anyone doubts that he is the MVP as of now, and I don't know how SportingNews determines who wins this award, but SI defines it as "the athlete or team whose performance that year most embodies the spirit of sportsmanship and achievement." Numbers alone don't show good sportsmanship, and with Tom and the patriots dealing with the whole spygate issue, running up the score and such, just seems the award should have gone to someone, not on a team proven to have cheated.
LOL But seriously, sportsman of the year? The leader of a team who was caught and punished for cheating? Then running up the score on defeated teams -- This must be bizzarro world. They should have given it to D'Angelo Hall.