Facilitates a heel turn
When Roman Reigns came in at No. 30 in this year's Royal Rumble and eliminated the Undertaker with very little drama, that should’ve been the exact moment he became a full-fledged heel. That didn’t happen, of course, but that doesn’t mean the time has completely passed for that.
Now, to be clear, there is very little reason for the Undertaker to be considered a babyface. He is an undead sorcerer of sorts who has replied on all manners of dark supernatural power in his career, and he performed a variety of heel-like acts against Brock Lesnar in recent years. But none of that matters. At this point in his career, especially in a high-profile match at WrestleMania, Undertaker is a fan favorite.
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Add in the fact that Reigns has been getting booed by a healthy portion of the WWE universe for more than two years now, and there’s really no reason not to go ahead and turn Reigns. Having him turn to his dark side for a win over Undertaker could draw unreal amounts of heat from the fans, especially if that win ends the Undertaker’s career.