One day after the Giants nearly pulled off one of the biggest upsets in their history, Tom Coughlin had no regrets about playing his starters for the entire game in the Giants' 38-35 loss to the undefeated New England Patriots Saturday night. Along the way, the Giants lost three starters who might not be available when the playoffs open Sunday at 1 P.M. at Tampa Bay. But even knowing the cost, Coughlin said he'd do it all again. "As far as whether we'd play it any differently?" Coughlin said yesterday. "No." His defiance was due to the momentum the Giants (10-6) gained with their incredible effort that saw them build a 12-point lead in the second half, a lead that was cut to five points entering the fourth quarter.