"(Australian captain) Michael Clarke said he would have batted and the pitch played okay."
"That's testament to the partnership we were able to create through Ross Taylor and Grant Elliott (111 for the fourth wicket).
''Hey, if we'd lost the toss and found ourselves bowling, they might have got 400 the way they played.
''We can't have those regrets. We took the aggressive option. That's what we wanted to do and if we'd got 260-280, we might be having a different conversation."
Australia's seven-wicket win was every bit as emphatic as it sounds.
McCullum was comfortable accepting his team had been outplayed from the start. So surely it must have rankled that New Zealand were not able to get closer on the biggest of nights.
"It doesn't rankle me because they were too good. Sometimes you've got to acknowledge that a team is better than what you were on the day.
"If we played them tomorrow who knows what the result would be but on this occasion they stepped up and delivered. All credit to them to be able to take those key moments."
McCullum felt New Zealand did have a sniff a couple of times.
Having regrouped to 150 for three at the start of the power play, there was potential, with hitters Corey Anderson and Luke Ronchi to come, that 270 was attainable.
And at 63 for two in Australia's chase, New Zealand had a glimmer.
"Whether that's my eternal optimism or some realism with the wicket and the fact runs were on the board," McCullum said.
"A couple of things could have gone our way and the game panned out differently, but they didn't."
And again, no regrets about his boom or bust approach from the first over.
"Hadds (Australian wicketkeeper Brad Haddin) asked me before the first ball. He said 'you still going to have a crack today?' I said 'too right'.
"We all went in with the same mindsets we had throughout this tournament. We were done by a better team today. That's sport."
And finally there was an acknowledgement that sometimes you simply get outplayed by an opponent, in his case tall leftarmer Mitchell Starc.
The Australian quick had worked on a plan with team bowling coach Craig McDermott and it came off.
"He was a bit too good for me, that's for sure. He deserves the man of tournament for me.
"Outstanding, he bowled at good pace, swung the ball late and was incredibly accurate as well. Sometimes you go in with best laid plans and an ideal scenario.
"But that's the beauty of this game and why when you have success you've got to make sure you enjoy it along the way."