I have a perfect website for those who think there are "too many bowls". It is 100% perfect solution to this:
www.remotes.com
There are not too many bowls. Do you not remember our era in the lowly MAC? The 1999 season? Marshall entered the MAC Championship at 11-0, having defeated, among others, Clemson. MU had beaten the west champions 6-5 Western Michigan built up a big lead and the Herd struggled to a big comeback. Otherwise, the Herd, at 11-1, would have stayed home. Same deal for 97 at 9-2, 98 at 11-1, and the later BP era bowls were insider deals with others with similar records left out. Really?
Bowls provide a nice trip, different from the in and out business trips of the regular season, for the players, along with (remember they don't get paid) an NCAA legal swag bag of stuff worth a couple of thou. For some fans it is a nice part of the Christmas-New Year's break, whether they go to it or have a viewing party at home, for the towns it is at least a few tourist $$, and for ESPN it is cheap programming at a time of the year when not much is going on (you really interested in seeing Kentucky or Duke or Michigan beat Northwest Stuptown State, or think that the 38th game of an NBA teams interminable regular season really matters at all? ).
Don't like, don't watch it.