Elton John's Hubby David Furnish -- I Will NOT Watch Madonna's Super Bowl Performance

Elton John's hubby David Furnish -- the guy who BLASTED Madonna after the Golden Globes -- tells TMZ ... there's NO WAY IN HELL he'll watch her Super Bowl halftime show.

It seems like another OBVIOUS diss aimed at the Material Girl ... but Furnish, who was leaving Red O restaurant in L.A., insists it's nothing personal ... he just doesn't watch football ... or anything football related.

Suuuuuuure.

In case you forgot ... Furnish labeled Madge as a "desperate" narcissist after she beat out Elton for Best Song at the Globes a few weeks ago. He later backed off the statement ... but never really apologized.

So ... is anyone actually buyin' what Furnish is selling ... that he won't be watching the biggest TV event of the year? Or is this yet ANOTHER attack in the cattiest feud in Hollywood?