Sure, for the SB they will take bigger than anyone because:
1. There are no angles. 12 is the correct number, millions have already been bet on it. No injury information or anything else that could make a book look bad or get taken. It's the freekin SB.
2. Publicity! even if they lose they will get some credit for booking it.
BUT - for the other 364 days a year, they are scared shitless of sports bettors. Like I said, I've tried to get down 2-3k on a baseball total or hoops and have been given the 3rd degree. And I was just a freekin tourist staying at the hotel. Pretty pathetic, but they'd rather the sure money in the slot machines and treat sports like a gimmick these days, like the wheel of fortune at the front of the casino where idiots bet the 40-1 and the limit is like 10$. It's really sad to see, I remember when sports betting was taken seriously.