Source: Wrestling Observer Newsletter
Triple H and The Undertaker are the ones writing their current storyline for WrestleMania 27, with minimal input from WWE creative.
Taker was originally scheduled to face Wade Barrett and Triple H was set to face Sheamus at WrestleMania, but the two got together and realized that WrestleMania 27 had no “special match.” As WWE’s two most powerful forces behind-the-scenes, they felt they could take control of their own angle without much interference from management. So far, they’re having their way.
Shawn Michaels is expected to be introduced into the storyline and have a role at WrestleMania, possibly as a referee or an enforcer. The idea behind the storyline is that Triple H is going at Taker for revenge, after Taker ended his best friend’s career.