You’d think if Chevy was in front on this deal, an announcement would have been forthcoming this past weekend at the Michigan International Speedway, the home track for Motor City. Instead, the Gibbs team concentrated on the official confirmation of Kyle Busch’s move to the squad next year.

Regardless of which manufacturer Gibbs ends up with, enough moves have already been made to determine who has gained or lost an advantage. If all the teams were sitting around the same poker table, here’s one writer’s rundown of those holding the top hands going into the 2008 season.

Royal Straight Flush — Joe Gibbs Racing.

If Joe Gibbs accepts Toyota’s offer reputed to be $25 million per year, he’ll have his biggest war chest since entering NASCAR in 1992. Toyota would expect Gibbs to move to four cars and performance might suffer in the short term. But the Japanese will succeed sooner than later. Should the choice be Chevy, its competing offer could put Gibbs even or ahead of Hendrick Motorsports in the GM stable when it comes to financial assistance. In any event, Gibbs has two-time champion Tony Stewart, arguably NASCAR’s most valuable player, and the two best young guns in the sport in Denny Hamlin and Kyle Busch.

Four of a Kind — Hendrick Motorsports

The four-man driving line-up at Hendrick comprises a powerhouse and enough charisma to light up any sponsor. The addition of Dale Earnhardt Jr. should bring in more sponsorship dollars, if not a championship. The only thing now missing from Chevy’s most advanced technical team is a twenty-something youngster capable of following in the championship footsteps of Jeff Gordon and Jimmy Johnson.

Straight Flush — Richard Childress Racing

Who’d have thunk this team would go from two drivers in the Chase to three this year? The driver team owner Childress scouted from a telecast of an ARCA race, Clint Bowyer, has joined the veterans Kevin Harvick and Jeff Burton in this year’s Top 12. Childress was ahead of other “in-house” team owners by bringing in partner Charter Financial and he was ahead technically of most teams by purchasing the seven-post shake rig from Dan Gurney four years ago.

Full House — Roush Fenway Racing

NASCAR’s first five-car team is likely to remain one, with all the inherent advantages, whether Greg Biffle tries to get out of his contract or not. The alignment with Robert Yates on engines has greatly accelerated the Roush program, which has been admittedly behind on its Cars of Tomorrow. There are hints that the team owner’s constant shuffling of personnel is counter-productive, witness Biffle’s unhappiness and Crew Chief Pat Tryson’s departure for Penske Racing South. But it’s hard to argue with a re-enforced budget from John Henry, Roush’s longterm success and two guys named Matt Kenseth and Carl Edwards.

Straight — Penske Racing

He may be drawing to an inside straight, but I wouldn’t bet against Roger Penske persuading Ryan Newman to stay after 2008 and a new sponsor to back a third car for Sam Hornish next year. The house that Roger re-built in Mooresville is an incredible racing factory that once was an electric engine plant owned by Matsushita. The team privately acknowledges that coordinating the move of the Indy Car group from Reading, Pa. and expanding in Mooresville has hurt the supporting cast for its teams. But the winning culture remains in full bloom, witness the Penske Porsches domination of the mighty Audis in the American LeMans Series. The entire budget behind the IRL, Porsche and NASCAR team, where former champion Kurt Busch once again has proved himself a winner, presently stands at $100 million. Again, I wouldn’t bet against Penske, whose deal with Dodge runs through 2008.

Flush — Dale Earnhardt Inc.

The team members may be red in the face (or flush — arghhh!) over the loss of the sport’s most popular driver. But ultimately the change will clear the air for the first time since founder Dale Earnhardt Sr.’s fatal crash in 2001. Much-needed leadership has arrived with Max Siegel, enabling those charged with car development and fielding cars to concentrate on their jobs in the new facility that came in the merger with Ginn Racing. Martin Truex Jr. has proved he can get the job done in and out of the car. The merger provides an instant four-car Chevy entry, brings Mark Martin’s charisma and experience (possibly driving a car numbered . Plus, Martin’s son Matt can be expected to fill the driver development pipeline after Aric Almirola.

Three Of A Kind — Chip Ganassi Racing with Felix Sabates

Led by Juan Pablo Montoya, Ganassi’s three-man driving line-up may be the most intriguing in NASCAR’s premier league. Reed Sorenson is a diamond in the rough and David Stremme could also surprise some people. Will Montoya ever get that win on an oval? Si. Is he championship material? Por favor!

Two Pair — Ray Evernham and Robert Yates Racing

Both have needed a partner, each has got one lined up for 2008. Now it’s time to re-build.

One Pair — The former Ginn Racing.

I have to admire Bobby Ginn’s giant pair of you-know-whats for spending so much money on racing from a real estate empire that evidently has some serious cash flow problems.

Ace, King High — Michael Waltrip Racing, Red Bull Racing, Bill Davis Racing, Robby Gordon Racing

Well, they all have good financial backing from Toyota except for Gordon, who has Robby. That’s saying something on Gordon’s behalf, although I’m never quite sure what.

Ace High — Hall of Fame Racing

Racing veteran Bill Saunders and his former Cowboy quarterback partners have a solid relationship with three-time Super Bowl winner Joe Gibbs. (If Gibbs goes Toyota, for instance, HOF goes Toyota.) So far, they’ve been savvy and relatively successful for one-car, rookie team owners.

Draw Three Cards — Petty Enterprises, Wood Brothers

Nobody wants to lose these legacy teams. But they really are best described as looking for a lucky break. For Petty, that might mean Kyle getting an offer he can’t refuse to move to a broadcasting career, enabling him to buckle down to run his team and keep sponsors happy. For the Wood Brothers, it may mean keeping heroic substitute Bill Elliott to share the ride with Jon Wood.

Draw Four Cards — Haas CNC, BAM Racing, Morgan-McClure Motorsports

These three rely heavily on their lone face cards, or drivers — now including John Andretti at BAM. If they don’t merge with another team in the near future, they’ll be pushed out when the inevitable expansions to four cars occur among the big boys.