According to what I have read on Pregame.com, AJ is one of few non quarterbacks worth any spread adjustment, and they consider his loss worth two points. My power ratings have the Bengals by 7, so the two point adjustment would suggest a little value on the Panthers. Keep in mind though the Bengals have covered 11 straight home games. I'm staying off the game.
we have the best running game of the 2 teams and Sanu/Tate/gresham although isn't glamorous is still ok. Carolina will want to pass well and set up Cam scrambles (which they can do)
similar team talent level, but we still have some edge.
don't forget 3.5 of those points are due to playing the game in Cincinnati.
I'm guessing that line is so high because of how poor the Panthers have looked against the rest of the AFCN this year. But with the Bengals injury issues at the skill positions that's too many points.