lol Sorry Jose, but Hogan/Undertaker wouldn't draw a dime in 2014, even if Hogan wasn't so broken down that he can't wrestle anymore. Their last match (Judgment Day 2002) was excruciating enough to watch.
Imagine this 12 years later.
Undertaker IMO has been consistently having the best match on the Mania card since WM23 (yes, I enjoyed Taker/Batista more than Cena/HBK) and I'd hate to see that record messed up by putting him in the ring with a 60-year-old Hulk Hogan. If Hogan was able to step back into the ring and face anyone (and he can't, as mentioned, but pretending he could), his opponent would be John Cena. No one else would even be in the question. WWE wants to give Cena every possible accolade under the sun, there's no way they wouldn't let him also be the one to retire Hogan as well.