To start, Tiger and Phil are both better golfers than I could imagine ever being and they have had incredible careers... but the hype regarding them now playing heads up in a match play just feels more like a marketing gimmick than two players in their prime...
If they had done this 15 -18 years ago when it might have meant something but it doesn't even sound like they are putting up their own money... that would be like me asking WGT to put up the credits for my match play against someone else... nothing to lose right... am sure they will have a cut of the media/tv deal/sponsorship, etc... it is a win win for them no matter what...
I am sure some will follow and see how it pans out, but really sounds like it is a bit late in the grand scheme of things and maybe more like two players moving past their prime looking for another way to squeeze some marketing money out of sponsors … hard to really say... but you never saw them or heard of anything like this years ago when it would have been far more exciting...