John Harbaugh hasn’t even completed his first season with the New York Giants, but he’s already found a way to bring Tom Brady into the conversation.

While discussing J.J. McCarthy’s upcoming first start for the Giants, Harbaugh used Brady as a hypothetical example of why even an all-time great quarterback would need time to learn a new offense. The comparison quickly turned into a playful challenge directed at the seven-time Super Bowl champion.

“If Tom Brady decided he wanted to come back from retirement and actually could, which I doubt for one second he could, no matter what he thinks, you heard me, Tom — I don’t think he’d be ready the first week,” Harbaugh said Friday, according to CBS Sports . “As much as you might want to put him in there, it wouldn’t be in the best interest to play him the first week. There’s a lot of things going on there.”

In other words, Harbaugh wasn’t seriously recruiting Brady to New York.…