If you think of the Super Bowl in the sense that it's now a two-week long stretch of event after event culminating with the game itself, then yes it's accurate to say New York AND New Jersey is hosting the game because in an economical sense, the Super Bowl is so much more than just the game. But if you look at just the game itself, well yea...New Jersey is hosting the game. 90% of the events will be held in NYC. The vast majority of fans and media will be staying in NYC so the local economies of NYC and East Rutherford, NJ will both benefit from the game.