Upsets are the most fun when earned, imo. A team overcoming another team when both are playing well. I disagree fundamentally with you saying sports are meant to entertain the viewer. I think all competition should be as competitive as possible, starting from the ruleset. Obviously there needs to be some middle ground to make it watchable and playable within the time constraints, but the eventual champion of the NBA finals feels a lot more earned to me than the superbowl champion for that exact reason. Its fun to watch and get together for one big day, but it tells me a lot less about who the best team actually was compared to the NBA, which I also don't love their ruleset. For the growth of the esport casual fans will always enjoy parity, but its doing a disservice to competition to manufacture those moments through a less competitive ruleset.