Basketball has a 64 team playoff and college baseball has regional playoffs all over the country. Number 11 Utah defeated number 4 USC and number 12 Kansas State defeated number 3 TCU proving that the top four can be vulnerable. IMO it’s about who has the best team near the end of the season and not the beginning. A 12 team playoff would bring this out and make the bowl games much more interesting. In the end, if you are the best, then it doesn’t matter if there is a 100 teams in the playoffs.