Playoffs Offer More Suspense  Within the playoff system every game during the playoffs is a knockout. As such, every single game in the playoffs carries the potential risk of excluding the losing team from the remainder of that season’s games. This works incredibly well to build up tension, because favourites have lost to teams that were believed to be a lot worse. With history supporting this idea all players and fans are likely to feel tension during the playoff games which directly contributes to the enjoyment of a game. Further, given the prevalence of late game comebacks in American football, due the ever present threat of an interception, it means that fans are still likely to enjoy games even when their team is likely to lose going into the later quarters.  Further, the playoff system still significantly incentivises good work during the regular season. The top ranked team would face the lowest ranked team in the first round and gain home field advantage for being the higher seed. It is beneficial for both sides because under BCS, the second team has no guarantee that it would even be included and the former team would not be guaranteed home field advantage. [1]  [1] “Wetzel’s playoff plan.” Yahoo Sports. 7/12/2009