Oregon State and Washington State, according to Drake Toll, will not go to the ACC, SEC or Big 10. Holding out to be in a power five league, there is only one sensical destination. That is the Big 12. No changes to the CFP can be made until that move takes place.

Currently, the Pac-12 appears to have transformed into a de facto Pac-2 following a significant conference realignment. Only Oregon State and Washington State remain, leaving the future direction of the league uncertain.

However, recent developments indicate a potential shift in focus. Both schools have initiated a lawsuit, centered around the composition of the board and voting rights. ESPN's Pete Thamel reports that this legal dispute revolves around a familiar theme in realignment: financial interests. Yet, there's another intriguing dimension to this situation involving the Mountain West conference.

According to On3's Eric Prisbell, the concept of a reverse merger between the Pac-12 and the Mountain West remains under consideration. Nevertheless, the Pac-12's valuable assets add complexity to this conversation. Shedding light on this matter during The Paul Finebaum Show, Thamel explained, "With just two teams left in the Pac-12, Oregon State and Washington State, their primary objective is to ensure that these two institutions constitute the board of directors. The stakes are immense, with tens of millions of dollars in assets at risk, including $42 million projected by the end of fiscal '22, as indicated in the lawsuit. Additionally, there's an estimated $50 million tied to NCAA Tournament units. Surprisingly, the Pac-12 Network, often subject to industry jests, generated $40 million in revenue last year, demonstrating that its network infrastructure holds significant value."



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