Instant upgrade on Mathews even though JR isn't at the peak of his powers. He's not the bellowing slobberknocker JR of old but he still puts the guys over which is the most important part. The difference between Ross and Mathews is the difference between someone who makes moments and someone who kills moments. Impact Wrestling need to get back to making moments because outside of the Hardys nothing feels special and a good commentator can make the good look great.
Sorry, but nobody kills moments like the morons in headsets in WWE. It's either heel announcers doing their absolute best to bury all face talent (the point of which I have NEVER been able to grasp), or screeching idiots like Cole and the rest of them who constantly bicker with each other and basically just annoy the fuck out of every person and their dog within earshot. They don't just kill moments, they kill the whole fucking presentation.
Mathews can be a little irritating at times, but at least he and Pope try to put over the workers and what's going on in the ring. JR was an absolute master at that. If TNA were to pick him up, that alone would move them above WWE in my book just for the watchability aspect of it.