Punk as Unified Tag Champ? Sounds like a good way to get the belts off DX and continue pushing Punk as a big time heel without having him in the main event (since they probably wouldn’t let him get back into the mix until after Wrestlemania, outside of participating in an Elimination Chamber match) and gives him a chance to be on both shows (since Shawn and Hunter obviously aren’t doing anything with the belts).

Punk as a Tag Champ– sounds great =]
Hope it works out good. Plus it gives us a chance to see Punk and HBK work together in the ring! Woot! How awesome is that? =D
Plus, I’m counting on all three to give us some ass-kicking entertainment.

I seriously doubt Punk and Gallows are going to beat DX. Punk might have a chance, but with Gallows? Sorry, nope.

Punk/Mysterio in a hair/mask match is the current plan for WM26, so I doubt the tag titles would be on Punk/Gallows by that point. In the meanwhile, who knows? DX don’t need to keep the titles and it would allow Punk to go onto Raw and continue his gimmick of saving the WWE Universe (i.e. not just Smackdown). It’s not as though there are any other credible tag team title challengers out there – Jerishow have broken up, the DX/Legacy feud is played out and the Hart Dynasty feud never got started after Bret and Shawn reconciled.

Gallows as champ? Well, they pulled the trigger on McIntyre and Sheamus, so why not… but here’s my take. Somehow Jericho gets himself involved. Punk & Jericho – your NEW tag team champions! (Punkicho? Jeripunk? Junk?)

I thnk rey mysterio pulled off a fantastic win, even though all the odds were aainst him

The Punk/Rey match is nowhere near confirmed. It’s a RUMORED match up.