In this episode, Mark and George discuss the Super Bowl and the overtime rules. They debate the purpose of time in overtime and propose changes to the rules. The conversation then transitions to the NBA season and the upcoming college football playoff expansion. They discuss the impact of conference realignment and the flaws of the college football committee. The hosts debate the potential for further playoff expansion and the importance of the regular season in college football. They conclude by emphasizing the significance of the first year of the 12-team playoff. In this conversation, George and Mark discuss the future of the Michigan vs. Ohio State rivalry and whether the game should be played at the end of the regular season or in the Big Ten Championship. They also express their disappointment with the NBA All-Star Game and suggest getting rid of it altogether. They propose revamping the NBA Dunk Contest by involving NBA players and holding regional competitions. They also discuss revitalizing the NBA Celebrity Game by getting better celebrities involved. Finally, they look forward to the NBA playoffs and the intensity they bring.