Most of the things I'm gonna say have most probably be said somewhere above, but I will say my thoughts anyway.
The Rock is rich. If anything, he doesn't need any money, but any money available is money to be taken. If he can make some more, he will obviously try to do so. That being said, doesn't this make Rocky a hypocrite and a liar? Let's recap a bit.
When he came back 3 years ago, he said that he was home and that he is never leaving again. Lie. He only showed up like 10 times. He said that he does all for the fans, that being in front of the fans is what makes him get chills and that he loves the business etc. Lie. If he actually did all that, he wouldn't back out just because of the money. The risk of injury is there, but I think it outweighs whatever money Vince can pay him. The only thing that he should consider about coming back is the injury and no one could say anything against it. Everything else though it just wrong. If the Rock wasn't in the WWE, he wouldn't be where he is now. He should pay WWE a visit more often, even if the money isn't a perfect analogy of what he is worth outside the wrestling business.
As I said, he should only base his decision on how likely an injury can be, and how will said injury possibly affect his Hollywood career. If money is the reason why the deals break up, then I will lose all respect I have for the Rock.
That's how I feel about the negotiations of his return. Let's assume now that he does indeed come back to work a program for WM31 for starters and I will later assume that he will work more.
Personally, I wouldn't like to see the Rock back. He was amazing, one of the greatest of all time BACK IN THE ATTITUDE ERA. When he came back this time, he was basically John Cena #2. Too much pandering to the crowd, bad overall promos (apart from the Rock concerts!), and of course mediocre-to-solid matches at best, either that be against Punk or Cena. Like it or not, Cena is really good in the ring overall when paired with a high tier opponent, and Punk is well, Punk. If the Rock couldn't get a top tier performance out of those two, then I can't see how we can see something at least decent with Lesnar, Reigns, HHH or whoever else he might be paired with for WM31. Also, there is always the thing about returning part-timers...
Since we assumed that he is coming back though, I'd obviously want to see him used as good as possible. For me, the best thing that he can do is feud with Roman Reigns. For Vince, Rock vs Lesnar is probably the best choice, since it is probably a highly marketed match. But it does nothing for the locker room. That's why Rock vs Reigns will work wonders, most possibly. The history is there. Reigns can work either as a heel or a face, making the Rock the corresponding opponent. I still feel though that Reigns isn't gonna be able to ascend to such big levels (beat HHH, then beat the Rock) in basically 9 months time. He isn't that talented on the mic or in the ring yet, to either afford to take the risk and make him the next top face, or waste a Rock's match against him. Maybe this could work for WM32, where Reigns will have proved if he has what it takes to get that shot.
That is why the Rock can't be used against Reigns yet, which brings me to his next possible opponent, Dean Ambrose. Vince might not be high on Dean as of yet, but as fans, we know to some extent what is good for us. Everyone portrayed Dean as one of the best heels at this time, yet he has proven that he can be an awesome face too so far. This leaves enough space for the Rock to work either as a heel or a face. I think the clash in personalities will make great promos and a decent match to go along with it. It seems like a match made from a movie, a Joker-like character in Dean vs a hero-type guy in Rock. I believe there is money to be made there.
A match I wanna see if Orton vs Rock. I don't really know the reason why, but Orton is one of the biggest stars ever, at least in my eyes, and the Rock is also. A feud between them might not have some sort of serious back history or might seem kinda weird between the two, but there will easily be something to make the two interact with each other.
Even though I generally don't like the idea of Rock vs Cena, it would make kinda make sense, since we would get a final winner, then again, we know that WWE likes to even both combatants out, so this match is highly unlikely.
There is always the possibility of HBK vs Rock, but the bottom line is that the Rock should be used against some new guy that the management has faith in. As said above, Dean is a guy that can use this rub at WM31, and Reigns get his at WM32. Still, I don't think the Rock is needed this time around. It seems like we are in an era where WWE has realized that they can't depend on Cena forever, so they try to not use him on so many high angles, but instead as an enchantment talent. Someone can be profited by a feud with Cena the same way, if not better, they can with Rock. Same goes for Lesnar. After conquering the streak, he will eventually lose to someone (reports say Cesaro), which also gives a great rub to them. Orton is in that territory too, where he will slowly start to be used as an enchantment talent, and HHH also realized that about himself. The Rock isn't needed. We don't even know if the Rock will make money again for the WWE, since most people saw how disappointing his last run was. I say he isn't really needed. There is already enough talent around to carry the show.
