Last week I bore witness to America’s greatest sporting event, the annual Super Bowl. It lived up to the sporting hype, offering a spectacle that kept me glued to the screen. Yet as I watched, I found myself dwelling more on the business side of the sport rather its athletic aspect. The conversation before the big occasion focused on the financial side of football: the declining viewership of the NFL over the past year and the cost and value of Super Bowl commercials. As I watched the Patriots return from the abyss to record another championship, I wondered if my belief in the underdog was wishful thinking for a time when money did not breed success. Is it truly a surprise that the league second-most valuable franchise defeated its 19th; that the team with four previous Super Bowls defeated the team with none?