If the German wins in Brazil on Sunday, he will be crowned champion, regardless of Hamilton's result.
But despite Rosberg being in the better position, Mercedes are still keen for both drivers to settle their battle on the track.
"The Drivers' Championship is getting very exciting with only two races to go," Lowe said. "That's the big focus of everyone's thoughts and, as usual, we will do our very best to treat this as a normal race - approaching the weekend with the highest levels of discipline and an overriding objective to ensure we provide both drivers with the best equipment for a fair competition."
Bahrain International Circuit - Winter testing
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