The Cowboys will have Ezekiel Elliott on Sunday night. What they won’t have is an excuse if they lose.

For the Giants, that’s the best part about facing the NFL’s reigning rushing king. Elliott is eligible to play despite having his six-game suspension by the league upheld on appeal. The Giants beat the Cowboys twice last year with Elliott.

“I think it’s great for competition,” starting middle linebacker B.J. Goodson said. “There won’t be too many what-ifs . . . I like that it takes away from that element.”

The Giants have been monitoring the situation, but insist that Tuesday’s ruling that Elliott will play in Week 1 did not alter their approach or their game plan.

“No reaction,” Ben McAdoo said. “He is a tremendous ball carrier. We want to play against the best so we are excited for the opportunity . . . Whoever suits up for Dallas, we’ll go play.”

Elliott will play despite that ruling from appeals officer Harold Henderson to uphold the six-game ban for violating the NFL’s personal conduct policy stemming from a domestic violence allegation. The NFLPA has motioned for a temporary restraining order against that suspension in a Texas court, and a decision on that is expected by the end of the day on Friday. Because of the timing of that pending decision, the NFL conceded that Elliott be available for Sunday night’s nationally televised game. If the suspension is upheld in court, Elliott will likely have to sit out Weeks 2 through 8 (the Cowboys have a bye in Week 6).

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Giant steps

LB Keenan Robinson remains in the concussion protocol and did not practice with the team . . . DT Jay Bromley (knee) practiced fully, but McAdoo would not commit to him being the starter against Dallas. Rookie Dalvin Tomlinson is an option there . . . CB Ross Cockrell, acquired by the Giants in a trade this weekend, is working to be ready for the game. “There’s a chance that he will be ready to go on Sunday night,” McAdoo said. “He’s learning the position. We just brought him in. He’s got the whole defense and special teams to learn, so we’ll see how it goes.”