buzzeater.com - There are established formulas to crown the winners of the World Series, Super Bowl, NBA Finals, playoffs and Final Four. A favorite might be upset somewhere along the way, but a really good team can’t duck a particularly difficult opponent simply because its decision-makers don’t like the way the respective rosters match up. Professional boxing, of course, is a different animal. It makes for terrific theater when the best go against the best, but a mishmash of independent contractors with their own agendas have no all-powerful commissioner to answer to, which is why Riddick Bowe never fought Mike Tyson or Lennox Lewis. Mayweather is coming off a controversial, fourth-round knockout of Victor Ortiz on Sept. 17, a fight in which he was intentionally head-butted by Ortiz, who then tried to apologize. When Ortiz again sought to make amends, dropping his hands and attempting to initiate a hug, Mayweather clocked him with a left jab and overhand right. That might have offended purists, but Mayweather’s actions were within the rules that mandate that fighters defend themselves at all times.Cotto, who is vastly popular in his native Puerto Rico, also is coming off an important victory, avenging a previous loss to Antonio Margarito with a 10th-round stoppage on Dec. 3.But as formidable as Cotto is, all the numbers point to Mayweather remaining undefeated.