On The Air by Laura Nachman January 24, 2003 Merrill Reese, radio voice of the Eagles for over a quarter of a century said that even though the Eagles' loss to Tampa Bay Sunday was a "gigantic disappointment," it wasn't the worst defeat in team history.  "Philadelphia's "Super Bowl" loss to the Oakland Raiders in 1981 was by far worse since it was for the championship, not just the conference title.  Also, the Eagles were in the Tampa Bay game until midway through the third quarter.  They were never in the "Super Bowl," even though they were favored in that game." (Where have you gone Rod Martin?)  Now that the season is over for the Eagles, Reese said he'll spend more time at his other position as owner of WBCB-AM 1490, doing speaking engagements, playing some golf, and taking out the trash at home. "The bright side is that with the talent of the players and with this organization, the Eagles should be right back in the thick of things for the next couple of seasons."  Besides his radio job, Reese is planning to return to television next season on "The Pro Football Report" on CN8. Meanwhile, as "The Super Bowl" has the nerve to continue without the Eagles, we'll report that the Oakland/Tampa Bay game will be the first for the new ABC team of Al Michaels and John Madden, though each have done several "Super Bowls" with their former teams.  Since the "Super Bowl" has turned into a show that happens to include a game, here are some of the entertainers:  Penn and Teller will fill the requisite comedian role. The Goo Goo Dolls, Bonnie Raitt, Santana, Michele Branch, and Beyonce Knowles will sing before the game.  Celine Dion will do "God Bless America" and Dixie Chicks will get the prime assignment of the "National Anthem."  The halftime show sounds "Hella Good" with No Doubt and Shania Twain, plus a mystery guest.   Jimmy Kimmel, who predicted that Tampa Bay would upset the Eagles for Fox last week, gets the plum post-Super Bowl slot with his new show.  By the way, I happened to see Kimmel at Ralph's restaurant in South Philadelphia Saturday night when he was in town for the game.  My prediction for most popular Super Bowl commercial:  the Pepsi Twist ad, starring the Osbournes and the Osmonds. Here are a couple of thoughts about last week's Eagles/Bucs game.  Terry Bradshaw was right on the mark when he called the Eagles' offense boring during the pre-game show.  How about former Eagle and current Fox analyst Brian Baldinger getting the important and tough assignment of interviewing the losing coach (Andy Reid) after the game? Busted Sixers radio announcer Tom McGinnis had to eat his words Monday night after he proclaimed the Sixers/Celtics game "over" when Philly was leading by 23 points.  Too bad he didn't have a partner to tell him that games aren't "over" until the clock hits :00. Two Way Player Michael Irvin, who appears on Fox Sports Net's "Best Damn Sports Show Period," will join Tom Hammond and Pat Haden on the lead team for NBC's Arena Football coverage beginning next Sunday. With John Kruk joining the Phillies broadcast team next year, it begs the question, what will be worse, working with Tom Arnold or Chris Wheeler?