I agree that Spain, Portugal and Germany seem to be above everyone else right now, but you also have to remember it's only been one or two games. We can still all see those teams seem to have the most talent.
As for tomorrow I wouldn't be surprised at all if Croatia played a very cautious game to try and pull a tie out of Germany, or even stole the game somehow. They have a pretty good team and their performance against Austria wasn't indicative of how good of a team they are.
Right now I like the under in both games, and for the sides I was looking at Croatia +0.5 and Poland pk, but haven't played anything yet. I might change my mind though and take the Germans.