I don't think there's any doubt that Romo's accuracy has been lacking all season for whatever reason.
His strength is that he can move around, keep plays alive, and find someone running relatively free to throw to. However, he has not been accurate enough to fit the ball into small windows, and I think his confidence in doing so is also shot. It's one thing to have some balls sail high, but almost every throw in Roy W's direction is thrown high, like "this is safe, and he can go up and get it."
I wouldn't trade Romo for Eli, but watching Eli thread the needle on some incredible throws to guys who were well covered last Sunday night only reminded me that I haven't seen Tony do that much, if ever, this year unless it's a really short pass.
Tony likes to see guys running free, and he does a nice job of waiting, moving, etc. until someone does. In the playoffs, with better defenses, guys don't always run free, and sometimes you have to throw the intermediate routes with both velocity and accuracy to avoid turnovers.
Despite a less accurate season, which isn't truly measured by QB ratings if they are finding wide open guys to throw to, I really like our chances in the playoffs better than last year. If the defense continues to perform the way they have in the past 3-4 weeks, this may be the best defense we've had in Dallas since way way way back to Doomsday. I'm not sure the super bowl defenses in the 90's were as good as what we've seen lately.
Run the ball, stop the run, play smothering hard-nosed defense....and when you add a play-extender/maker like Tony Romo with Witten and TO (I'm not adding Roy to that list until he actually starts doing something)...well, then you have the makings of a championship team.
I think we win out and make it to the NFC championship game....maybe further.