Very torn here. My views as a pro-wrestling fan have changed a lot since I stopped regularly watching/loving the product. I find it really hard to define my favourites now, but I know it was a clearly identifiable "Taker and HBK" top two when my interest was peaking. And I've never really liked Hart, which is weird as I tend to value ring work really highly and Bret's undeniably great.
Still, I'll strive to remain unbiased as I have all tournament. I vocally defended Orton to go over Bret last round and Taker is a wayy tougher draw, but I'm still leaning to neither side here.
Some early thoughts.
Longevity is overrated in this tournament - I find it best to just compare prime vs prime. I mean sure, looking at the year Khali was unbeatable pales in comparison to a Hogan who dominated for years - here though, Bret's peak was the WWE ace for around 5 years. Undertaker in his career has accomplished more, but without reaching the #1 bill that Hart attained. That said, I've already stated how overhyped Bret's time at the top of WWF was, so I think being a permanent top 5 guy in multiple eras is enough to match that, if not give the edge to Taker.
Their record against each other matches nicely too - this is undeniably the big stage and Bret is 2-1 up on PPV vs the deadman (that's including the interference finish of S'Slam97). On TV though, Taker is 2-0 up. Including house shows, the overall record stands at 21 for Bret, 25 for Taker with 9 draws. This is a wash. That's probably one of the better records anyone has against Undertaker, but he's one of the toughest to beat in kayfabe of all time so that's hardly surprising.
People say Bret had the tougher previous match - maybe. Orton's vicious and it was hotly contested, meaning he performed to his maximum and definitely scored tons of damage. However, as far away as Big Show was to winning, that is just down to the inevitability of the result. Has anyone wrestled a match with Show on the big stage and not took tons of damage? He's a 500lb monster. He'd beat Taker up before tapping out for sure. Possibly less than Orton with a weapon, not enough to make an argument around.
So it all balances. For me, this comes down to the gimmick. This is where arguments can and should be made, for I have no idea which way to go.
Sure, Bret has experience - there isn't any edge to be gained from that though. Maybe he knows more about pacing a match, but he was only in one and he lost it after over an hour of not being able to put Shawn away. I wouldn't say that indicates any expertise in Ironman matches.
Taker's cardio may be questioned, I think that's fair. He's never gone one hour as far as I know - it's interesting that Undertaker was in the second longest Wrestlemania match of all time though, against Shawn at WM25. Obviously Bret is first on that list vs Shawn at WM12. edit; Aah that article was outdated, his WM28 HiaC was longer by 8s. So that's two 30m performances with no cardio issues WAY past his cardio peak. Mm I'd say he has little doubts going the distance.
Looking at this more within kayfabe - I sorta agree with some of the finisher arguments. If Hart can't submit Taker, he's reliant on making him pass out and roll ups almost exclusively. Hart isn't someone that would bend the rules to attain a victory in his prime, he's not going to introduce a chair to do the damage etc. I can see a scenario with Hart passing out Taker for a fall, maybe multiple falls. I just think that the phenom is perhaps the most resiliant to this form of loss in the history of the sport - he's billed as a super human that can overcome most forms of pain and historically has dug down deep to power through numerous pain barriers. Not ruling it out.
On Taker's side, we have a multitude of finishing manoeuvres each capable of putting a guy away. Sure, the chokeslam might be billed as a secondary finisher now, but 50m into a match with multiple falls it could be good enough. Even discarding it, we have Last Rides, Tombstone's and legal Hells Gates.
It's interesting that each of those finishers is inhibited by any damage sustained to the legs though. Tombtone/Last Rides are reversible into rollups, how many times have we seen "the injured leg couldn't support the move" leading to a fall? Same for Hells Gate, the power would certainly be lessened by battered leg.
I think I'm marginally on Taker's side. I'll give it more time.