SAN FRANCISCO — Phil Simms has a long list of topics he expects to discuss on Sunday during his broadcast of Super Bowl 50. Peyton Manning’s potentially final game will not be one of them.

“It’s the Super Bowl, it’s big enough,” Simms said at a CBS event on Monday. “I don’t know that we have to get into whether he’s going to retire or not.”

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There has been plenty of speculation that Manning will call it a career after this game, especially if he wins a second Super Bowl ring. There also are those who believe that Manning needs that second ring to be considered a true great of the game. Simms dismissed that idea, just as Eli Manning did last week. But Simms also said a win would not elevate Manning any higher.

“What can Peyton Manning do in the game that can change the way you think of him?” Simms said. “I use the analogy, he’s been to the plate 5,000 times, so we’re going to judge and change everything according to this one more at-bat?

“He’s done everything there is to do. He’s changed NFL football probably as much or more than any player who has ever been in the league in history. He’s changed the quarterback position, he’s changed the way coaches coach, and his accomplishments are — he has records that I don’t know will ever be broken. To me, there is nothing he can do [on Sunday] that will change the way I think of his career, him as a person or his legacy.”