>Cincinnati had a really good shot at beating UGA.

UGA wasn't a playoff team. UGA wasn't a top 3 team. UGA was missing how many players due to covid, injury, or early entry? bowl games last year were a hot mess.

>and how does it devalue the regular season? You still have to
>be top 12 to make the playoffs.

you've already been given your answer in this thread. it's fine if you don't agree but there aren't any new or inventive ways to answer this question.