Essentials WHAT #1 Michigan (13-0) vs #4 Alabama(12-1)  WHERE Rose Bowl Pasadena, CA WHEN New Year's Day 2:10 Pacific 5:10 Eastern THE LINE M –1.5 (Vegas) M –9 (Bill C) TELEVISION ESPN PBP: Chris Fowler Color: Kirk Herbstreit TICKETS from $533 WEATHER sunny, mid-60s minimal wind Overview This has to be the largest gap between the Vegas line and the SP+ line I have entered into the above table since I started putting both in the game column. These days it is rare to have a gap of more than a couple points. More than a touchdown is unheard of without a plague of locusts hitting one team. What's the deal? Well, Alabama beat Georgia. The end. That win has turned the Crimson Tide from a talented but wobbly team into a juggernaut in the eyes of the public, which has bet massively on Alabama. The books have barely moved the line; it opened at Michigan –2.5. They're taking a position on Michigan. And, you know, it's not too hard to see why. The week before Bama won the SEC championship game they required one of the all-time escapes, converting a fourth and 31 to beat a bad Auburn team. In addition to their season-opening loss to Texas and the Auburn escape, Bama also put up one-score wins over bad Texas A&M and Arkansas teams. They're 7th in SP+. Michigan is first by some distance. Let's act like it. [AFTER THE JUMP: Alabama, but not quite ALABAMA]