He tells WENN, "I'm waiting for the losing actor to have the courage to just go 'F**k!' when the camera pans on him. If I have the balls you'll see me do it on March 7."
But the Invictus star could be a winner at the Oscars on Sunday if he can look more gracious than pal Stanley Tucci, who is also nominated.
He explains, "I emailed Stanley Tucci. We have a contest to see who could look more magnanimous when Christoph Waltz wins!"