Quick answer it is a beauty pageant. 2 or 3 polls rank the teams 1-25. The playoff committee averages them out and adds there own twists to get their rankings of 1-25. After the regular season and league championships they do it a final time and take #1-4 into a four team tournament. Two bowl games on a rotating basis host the games 1v4 and 2v3. The two winners play in the title game the following week. The rest of the bowls have a pecking order of which teams they get based on the conferences the 4 teams come from and conference agreements as to who goes where. So the 4 BEST teams that play are a consensus opinion. Especially #4 as 2 or 3 teams usually have just as good of an argument as to why they should be there.
they playoff part is simple, just the top 4 ranked teams at the end play for the Championship in a single elimination format. Getting there is where all the controversy lays (lies). computer rankings, coaches/ap rankings who they play, when they play, good losses, bad losses, strength of schedule etc all play a role and sometimes not an obvious one.
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