Billy Sharp felt United's ruthless begin to the second-half proved decisive at the DW Stadium on New Year's Day.
United's record-breaking skipper netted the third goal, after strikes David McGoldrick and Mark Duffy had put the Blades on course for a third consecutive win in Lancashire.
And it was the United's shifting through the gears that impressed Sharp the most, he remarked: "Second-half, after some words from the manager, we upped our game and no disrespect to Wigan, they couldn't live with us second-half.
"It's a great three points to start the year off on a high. We were comfortable, but we will never sit on a one-goal lead, it's dangerous, especially in this league.
"Wigan should have scored before we did, they've got qualities and we knew we had to start well after half-time and punish them.
"Last 25 minutes, Couttsy comes on , we control the ball and keep possession, meaning we can enjoy seeing the game out."
Sharp added: "I'm delighted with my assist after Kez (Freeman) robbed me of one at Rotherham and it was nice to see Duff finish like he did.
"We've talked about counter attacking and we were devastating, it was crucial to score the second and third goals so quickly.
"We improved second-half and showed our qualities. We're not the quickest up top, but if we get a chance, we can finish them."