Although Romania will be missing Mutu + Chivu, two of their best offensive players, and is first of all a defensive minded team, they should win in Austria and the line is way too high at +140. Austria on paper is the inferior team and will be missing lots of regular players and even their backups (their 1st goalie Manninger, Ivanschitz, Stranzl, their best scorer Janko, Ibertsberger, Dragovic, Fuchs, Garics, Weber, Säumel).
All this leaves Austria without their regular goalkeeper and without almost all their regular defenders including their best two backups. With Garics and Janko they will also be without their best two offensive players.
So I'll put in a small bet on Romania here.