Will Win/Should Win - Tina Fey and Tracey Wigfield "30 Rock - Last Lunch"
Could Win - Louis C.K. "Louie - Daddy's Girlfriend" or Greg Daniels "The Office -Finale"
Commentary - In most people's eyes this is a two horse race, and they are almost right. Last year's winner, Louis C.K., returns with an excellent episode, and a Comedy Series nod to finally back up its other nominations. In a normal year, it would be an easy pick. But there are two series finales that I think will beat it out. Tina Fey and Tracey Wigfield wrote an emotional, balanced, and incredibly funny and perfect ending to 30 Rock, and I honestly think that there is enough sentimentality and love for 30 Rock for it to take the prize in a close race. The dark horse here is The Office. Sure it has recently fallen out of the Emmys favor, but let's be reminded that ER also won a major award (in its case Directing) for its final season, literally almost a decade after being a major Emmy contender. So don't be shocked if The Office pulls off one final farewell. In the end though I think it is still between Louie and 30 Rock, and while they like Louie, they have loved 30 Rock for years now, and this could be a great sendoff.