Yea, but that will never happen, which is unfortunate. I once did a speech on instituting a playoff system, and with 16 teams it can be done without any income loss to the schools or bowls. Unfortunately the NCAA seems to think that the current system is adequate. You'd really only have 3 BCS bowls then instead of 4. If you do the 16-team tourney bracket, both of the national semifinal games (the final 4) as well as the national championship could be BCS bowls, but that leaves you one short unless you have the 3rd place game a BCS bowl. Even if you did a rotating system, one of the Rose, Fiesta, Sugar, or Orange Bowl would be screwed every year in the 16-team tourney. I think that's probably the big holdup.