Hearts, languishing at the wrong end of a congested Clydesdale Bank Premier League table and in turmoil off the field, host Hibs tomorrow in their first match of 2013 and the final fixture before the two-week winter break.
Hibs, who lost 5-1 to Hearts in the William Hill Scottish Cup final in May, are more resilient this term after battling relegation in recent seasons and last month beat the holders in the fourth round of this year's competition.
Hibs' last Scottish Cup win was in 1902, exacerbating the pain of the Hampden loss, and Sutton was quick to point that out, while also noting Hearts have a Scottish Communities League Cup semi-final to play at the end of this month.
"I think `power shift' is a bit strong," the Hearts striker said.
"At the end of the season if they're in second and we're where we are at the moment, they've won the Scottish Cup and we haven't done very well in the League Cup, maybe you can talk about it then. It's premature at the moment.
"Certainly they're a different proposition to play against this year. They are a lot more difficult side to play against. I think the results have shown that this season."