OK I'll explain it to you. The Bills are playoff bound in 2007 because:
A) It's not that hard to make the playoffs in the NFL. Parity means a lot of what would formerly be considered mediocore or even bad teams make the playoffs.
B) They almost made it THIS year and I don't see any reason to believe that the team will regress next year. Call me unreasonably optimistic, but I really don't think anything I've seen in the last half of the season points to this team not being on the rise.