– We noted before that WWE had been planning to do Brock Lesnar vs. Big Show at the Royal Rumble pay-per-view. That was discussed back when Show was feuding with The Authority. The plan was for Show to be on top and go through Randy Orton and Triple H, but not win the title, but come out of the program as a strong main eventer. The idea was to make Show strong for Lesnar at the Rumble so Lesnar would look stronger for The Undertaker at WrestleMania XXX.
– Regarding Lesnar vs. Undertaker, there had been some concern because Lesnar works such a physical style and Taker is in really rough shape physically. This is why there was some talk of Sheamus facing Taker.
Another issue with Lesnar facing Taker is that a lot of Taker’s opponents, if not all, over the past several years have secretly worked out their match with him and practiced it. There was some concern over whether or not Lesnar would be willing to put in that much time preparing.
Source: Wrestling Observer Newsletter