From wrestlinginc.com:
Taker shouldn't get the title... He "deserves" it, but can't hold it unless WWE want the title to be defended once every year. Dude is a legend, but the definition of washed-up. He can put on a match, once a year, and that's mostly because of the hype. He puts on a Big Slow match... Sloooooooooooooooow...
Edit: And for the people who are going to bring up the Micheals match from WM... Micheals carried that match.
The rumored Jeff Hardy reality show will be developed by Fox 21 Studios, giving it a number of networks to air on, including Fox and MTV. Jeff, who is being offered $15,000 for appearances now that he's left WWE, already has a successful online reality series with Matt, called The Hardy Show. This was a persuading factor in selling the show.
Bc taker deserves the belt the most the last two times he had it he had to give it up bc injuries
Edit: And for the people who are going to bring up the Micheals match from WM... Micheals carried that match.