"It didn't seem to matter too much when [Oracle] went into the last Cup a couple of points down, and I don't imagine it will matter too much this time. It's all about who wins the last race, not the first one. That's what we're setting up to do," said Burling.
Oracle started their last Cup defence in San Francisco at -2 after being slapped with a penalty by the international jury after they were found to have cheated during the World Series circuit events.
The Kiwi team appeared to be well on their way to punishing Oracle further when they raced out to an 8-1 in the 2013 match, which was a first-to-nine series, before US team masterminded a stunning come-from-behind victory to retain the Auld Mug.
Despite having a headstart on his opponents in the match, Spithill claimed Team NZ will have the advantage of having come through a highly competitive challenger finals.
"I think it's an advantage for the challenger, for sure. As athletes, there's nothing like real competition, but that's the game we play. We know that going into it," said Spithill.
But the 37-year-old Australian, who is chasing the "three-peat" in Bermuda believes his team have put the 10-day break in between the round robin of the qualifiers and tomorrow's opening race to good use.
"We've obviously been watching and learning from these guys as they've been out there, we've tried a lot of different stuff on the boat and techniques in sailing, so for us too it's been a great period."
Spithill said he was excited by what he saw with the racing in the challenger finals.
"The racing has been tough, I think it has exceeded all our expectations, but man - I think we're going to see it go to another level."