In this episode, Sean and Matt celebrate the New Year while discussing various wrestling topics, including holiday-themed segments, the rise of new talent in WWE, and predictions for WrestleMania. They emphasize the importance of character development and the transition to a new era in wrestling, advocating for a focus on heel characters and surprising storylines. In this conversation, the hosts delve into various aspects of wrestling, focusing on the decline of interactive engagement, the importance of fashion in storytelling, and character development. They discuss the dynamics of the women's championship, Gunther's character, and Austin Theory's rise amidst challenges. The conversation also highlights Becky Lynch's impact on the wrestling scene and the implications of recent title changes. As they look ahead to the new year, the hosts express hopes for improvements in wrestling storytelling and character depth.