What's important about The Undertaker's match at WrestleMania 32 is that it's his farewell. At 51 years old, he's looking certain to retire at the show in his home state. He and WWE will want to go out on a high. Personally, Taker will want to have the best match of the night. He'll want to steal the show, just like Shawn Michaels did in his retirement match back at WrestleMania 26 in 2010. That's how you retire from the business. Going against Kevin Owens is Taker's key to that 'match of the night' farewell. It is also an opportunity to go out in a relevant match, rather than some nostalgic throwback with another veteran.