He's also at pains to not lord it over the Scots, who are still chasing their first cup victory at their third tournament. McCullum knows New Zealand must beware any unexpected stumbles.
"We have to make sure we are on our game and treat it as if we were playing one of the bigger teams.
"The associate teams certainly have players capable of standing up and making things uncomfortable for you."
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McCullum said the New Zealand bowling group have had plenty of footage of Scotland and have covered that off.
"One of the big things for us is we like to go in well planned and prepared.
"They gave us a good run for our money at Lincoln (in October, when New Zealand won their practice game by a solitary run)."
McCullum acknowledged that New Zealand would be expected to win tomorrow but is conscious of having respect for their opponents.
"Whether we're favourites or underdogs is irrelevant once the game starts. If we play good cricket, hopefully the result will take care of itself."
And McCullum had a thought for the eight squad members who are in the Indian Premier League auction taking place later today.
Kane Williamson is among the marquee players in the auction, while the others are Ross Taylor, Grant Elliott, Luke Ronchi, Nathan McCullum, Mitchell McClenaghan, Trent Boult and Adam Milne.
"It is symbolic of the good performances guys have been putting up for a while. It's hardly been discussed among our group but I'm sure some of our guys will watch with plenty of interest."
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