Aside from Ravens and 49ers,  who were Super Bowl winners and losers?

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By Brian A. Shactman

People will debate a lot about Super Bowl XLVII. Did the power outage really impact the game? Which commercial was the best?

How many takes did it take for that kid to get the right noises from making out with Bar Refaeli? (Reportedly 45!)

That's why the Super Bowl is great. It sparks debate.

Well, debate this. CNBC's winners and losers from the big game.

WINNERS:
Joe Flacco: People can pooh-pooh sports as being frivolous, but a business-focused person cannot ignore the money involved. And Joe Flacco made himself millions on Sunday night. The 28-year old quarterback won the Super Bowl and the MVP award just as he enters free agency. He made about $7 million this year, and now, he's looking at a multi-year deal that should compare to New Orleans' Drew Brees' 5-year, $100 million.

New Orleans: Yes, the blackout is a black eye. There are many out there who think the city won't get another game in 2018 because of it. But that does not take away from how the city did an amazing job, hosting the world's most high-profile game while also dealing with the beginning of Mardi Gras. All of this seven years after Hurricane Katrina. Police were everywhere, the restaurants were packed, and tourists had a great time. Give 'em a pass on the blackout ... the Ravens won anyway.

Jacoby Jones/Ravens Management: How do you win championships? By signing guys like Jacoby Jones. The 28-year-old receiver signed a two-year, $7 million deal last year. His kick return basically won the game for Baltimore. Money well spent.

More from CNBC: How much do the players get paid for winning the Super Bowl?

Jeep/Chrysler: The troops commercial may not have won USA Today's ad meter, but it was an ad, much like "Halftime in America" with Clint Eastwood, which focused on America rather than directly on cars. And it worked.

Best Buy: The business model might be broken over the long term, but the stock is up more than 35 percent in 2013 ... and Amy Poehler's ad in the Super Bowl may have been the most under-rated. It (she) was hysterical. It didn't make me want to shop there, per se, but it made me laugh.

Ray Lewis (and us): The 17-year veteran retires as a champion. He can now move onward, and upward, settling into his life as a broadcaster. And we win because, although we will still hear from him a lot, he can't praise heaven as an analyst on ESPN.

LOSERS:
Jim Harbaugh: The 49ers coach may well be right. Perhaps, the referees made a bad call. And he can certainly vent afterward, but he did not need to bring it up multiple times — it made him come across as a whiner and a sore loser. Harbaugh is a great coach, and he may well win multiple titles, but he did not come off well.

Commercials: After all that hoopla, there were some really pedestrian ads. I won't call out specifics, but there was no Terry Tate Office Linebacker or E-Trade baby (just remember when you first saw it). Sure, there were some good ones (Jeep soldiers, Budweiser's Clydesdale), but most fell flat. It's not an easy business, but YouTube Terry Tate whenever you are having a bad day, and you will know what I mean.

Football: The NFL is an amazing business, and once again, it proved that it can create incredible drama and an incredible amount of storylines. But between a tremendous amount of performance-enhancing drugs talk this week, along with concussions and anti-gay comments, it also seems like the league is dealing with issues that aren't short-term in nature. They are not losers in the classic sense, but if these issues aren't handled well in the future, its status at the top might not be as solid as it is now.

CBS: They are getting unfairly criticized for a lot of things. In defense of the network: Who knows if any other network would have handled it better? The game was paused. It was near chaos behind the scenes. And their announcers were off air. They did fine there. No, they get losers classification because of too any show promos. Sure, they need to promote the network, but they would have been better served selling more ads.