Papa Pillman
I've got more Ho's than Jim Duggan
It is entirely possible that they are going to have Makabe win and use this as a way to get the NEVER title back on him
I just can't see that happening, the list of guys that Makabe would have to go through to win the tournament just doesn't seem likely at all. While its not totally out of the realm of possibility, I don't see Makabe or Nagata at their ages winning this tournament. I'd be slightly shocked if the winner didn't come from the group of Tanahashi, Okada, Ibushi, or Shibata. I'd even say Naito or Goto are stronger bids to win it than Makabe.
And if he did win, it would also seem that logically he would take the opportunity to either try and regain the IWGP Heavyweight title, or perhaps to take a shot at the Intercontinental title since it would be the one prize that eludes his resume.
If they want to put the NEVER title back on Makabe, it would appear more likely that they would just GIVE him a match for the belt he had to vacate without losing. That would be more than fair.