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The San Franciso 49ers season has started out better than the 2010 season and yet that isn't saying much considering the 49ers could easily be sitting at 0-2 right now if it weren't for Ted Ginn returning a kickoff and punt for touchdowns in a span of a minute. With that being said the 49ers could have easily been 2-0 at this point, yet Jim Harbaugh made an inexcusable decision early in the fourth quarter that will never be made by Harbaugh again.

It was early in the fourth quarter with the 49ers kicking a 55-yard field goal on a fourth and one play when the Cowboys were penalized 15 yards. David Akers kick was good and at the time it gave the 49ers a 24-14 lead over the Cowboys.

At that point it was clear what the 49ers should do with the penalty and that was to accept the 15 yards and continue to the drive. Instead though Harbaugh inexcusably took the three points with about 12 minutes remaining in the fourth quarter.

There's a lot of words to describe the decision by Harbaugh some fans would agree with the decision to take the points considering the struggles of Tony Romo in the four quarter and some would be on the opposite side of the coin and believe that there was too much time on the clock to even think about taking points at the time.

In my opinion it depends on how the team is playing offensively and clearly at the time for the 49ers taking the three points was not an option that should have been taken. The only points scored in the half came after an interception thrown by Jon Kitna.

On the first place Alex Smith found Delanie Walker streaking down the sideline for an easy score. Every other offensive possesion of the half had been three and outs except for the drive that resulted in the penalty on the field goal. So, it's not hard to fathom after the 49ers took the three points to make the lead 10, why the Cowboys were able to overcome the 10 point deficit and win the game in overtime.

Offensively the second half for the 49ers was a disaster and the only time that the 49ers could have ran some time off the clock was on a drive that would have been extended by a penalty on the field goal attempt. Even if the 49ers had gone three and out after the 15-yard penalty it gives Akers another chance to kick a much shorter field goal.

With less time on the clock and a 10 point lead for the 49ers it doesn't give the Cowboys anywhere near the time to comeback and the blame goes squarely on Harbaugh for the call.

Another part of the blame that can go on Harbaugh and offensive coordinator Greg Roman was the lack of utilizing Vernon Davis. In the game for the most part Davis was kept into block DeMarcus Ware as a result, Davis caught two passes for 18-yards.

What makes that even worse is that Michael Crabtree was out and Braylon Edwards left in the first quarter with a knee injury. So, that meant the 49ers were leaving their best receiver to block. It wouldn't have been as bad of a strategy if Edwards hadn't hurt his knee or if Crabtree had played.

With Crabtree out and Edwards leaving the game, it should have meant that Davis should have been utilized. Similar to what the Cowboys do with Jason Witten who had a big game receiving against the 49ers defense especially with the injuries in the Cowboys secondary.

So, the loss comes down to two things for the 49ers the taking of points when the 49ers shouldn't have and the lack of use of Davis and again the blame goes squarely on Harbaugh. Can't be taking away an opportuntiy to rest the defense when the offense had been struggling the entire half and just because the 49ers are facing an effective pass rusher in Ware, can't have Davis in the game to just block when he is the best receiver on the team.

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