It's a tough contest between Umaga and MVP. They've both been amazing this year, and deserve recognition. It all depends on whether you could class MVP as being good last year. Personally, I think he had a lot of potential but never had the chance to show it. Now, he is amazing. In the last months of this year, I haven't seen him have one bad match. And he knows how to work the crowd. He's definately champion material.
Umaga is one of the best wrestlers I've seen when it comes to using your size effectively. And it's not only his size, he has an amazing amount of skill. However unless he has a change of gimmick, I can't see him becoming champion material. He doesn't have the mic skills for it, and therefore I doubt he could have a proper feud. However if you just want a great wrestling match, pretty much any with Umaga in would be great.