We all know the BCS has to be executed.

The computer polls deserve to be smashed worse than the printer in Office Space.

Last year, a congressional committee was assigned to rectify the flawed system. That’s right: We had to call upon the national government to fix this mess.

In the latest poll, Michigan remained at No. 2, despite losing over the weekend.

The Wolverines’ season is over. They finished second in their conference, yet somehow they are the heavyweight contender to the national championship.

Remember last year when the Oregon Ducks were 10-1, with their only loss against No. 1 USC?

They weren’t even good enough to make it to any of the four BCS bowl games, let alone the national championship.

With every year proving we are in dire need of a college football playoff, this year we can sentence the BCS to death.

If Michigan is granted a redo in the national championship, it is time to grab the torches and pitchforks and take to the streets.

What is this rematch nonsense? Since when are teams ever given a do-over?

If Ohio State beats them again, it’ll be a championship more unsatisfying than fun-sized candy.

Troy Smith said it best, after he wrapped up the Heisman trophy with a four-touchdown performance.

“The best team won,” he said.

It’s true. We’ve seen it already.

Michigan gets the Rose Bowl and will be happy with it, case closed. They had their shot and they lost.

Plus, the Big Ten is an awful conference. Why the drama when the Wolverines only have two big wins all season?

The country has other dominant football teams. The USC Trojans are again dominating the West Coast and lost their only game on a missed two-point conversion.

In the last two weeks they’ve beaten top Pac-10 contenders Oregon and Cal by a combined 39 points. Not to mention their 50-14 win over now-No. 5 Arkansas is looking better every week.

How about the SEC?

Florida coach Urban Meyer said the conference champ deserves to be in the title game. Sure it’s shameless self-promotion by the Gator coach, but there’s value in the statement. The SEC has flooded the top-25 rankings all season. Five different teams have been in the top-10 this year.

Let’s take Florida, for example. Look at this schedule: at Tennessee, Alabama, LSU, at Auburn, Georgia, at Florida State and then Arkansas in the SEC championship game.

That conference is scarier than Charlie Weis’ cholesterol count.

If the fifth-ranked Razorbacks — who, by the way, have won 10 in a row — can get past LSU and the Gators in the SEC championship game, they have as good a resume as any.

Anyone but the Wolverines. Or the Irish — anyone catch Brady Quinn’s mullet-like hairdo on Saturday?

If USC and Florida win out, each must pass idle Michigan for participation in the national championship.

For my money, Florida deserves it most.

Match the best in the country against the winner of the country’s best conference.

Ten years ago, when we last saw a regular-season rematch in the national-title game, it was an embarrassment; let’s not let it happen again.

If it does, it is time to execute the BCS.

Otherwise, I might have to take matters into my own hands with vigilante justice, Office Space-style.

Columnist Joshua Mayers: joshuamayers@thedaily.washington.edu