Most fans (like me) don't understand the whole "Tier 1" or "Tier 2" bowl game hierarchy, but we do think that New Year's Eve Day Bowls are a big deal.
There are only four bowl games on New Year's Eve (a Saturday this year) and two of those are for the NCAA Championship playoffs:
Buffalo Wild Wings/Citrus Bowl (20) LSU vs. (13) Louisville 11am / ABC
TaxSlayer (Gator) Bowl GA Tech vs. Kentucky 11am / ESPN
Chick-fil-A Peach Bowl (4) Washington vs. (1) Alabama 3pm / ESPN
PlayStation/Fiesta Bowl (3) Ohio State vs. (2) Clemson 7pm / ESPN
GT is the lead-off game on ESPN before the two Championship play-off games and there will be a lot of eyes on us. We won a lot of national recognition, respect, and casual fans for whipping MSU in the Orange Bowl two years ago. Those nationwide "sidewalk fans" haven't gone away, they just haven't heard from us in a while.
Beating Kentucky gives us as many wins over SEC teams as almost half of the SEC.
ACC plays in 3 of the 4 New Year's Eve bowls: two vs SEC teams and one in the Championship Play-offs. There is an opportunity for the ACC to make a really big statement here.
Admittedly, there is some risk to losing (for us and the ACC) but IMO the opportunity outweighs the risk.