This is not open to debate. The best Cup Final ever is 1987. Coventry 3 Spurs 2. FACT!
After about 1992 or so, all the Cup Finals just started to merge into all the other hundreds of live games shown on TV and to be honest, the Cup Final is just another game these days. Anyone who tries to cling on to the belief that it's anything more than that is kidding themselves.
I think the Play Off Finals (in all divisions) are better occasions and definitely make for much better games.
OST is of course right.....in the 70's and 80's when the Cup Final was one of a handful of games on the TV....I'd make a day of it....with a few mates, all day drinking including compulsory pub crawl....bookies, always end the day with an Inder.
In recent years I don't necessarily even bother watching depending on what else I'm doing.
Of slight interest is that WHU v Preston which is the PO final is the first Cup final I can clearly remember watching.....and that was a cracking game.