After seeing the success of the IBM OS/2 Fiesta Bowl, the Open Software Foundation (OSF) and Unix Systems Labs (USL) decided to jointly sponsor the Unix Bowl. The effort was abandoned when neither side could agree on a set of rules for the game. Microsoft also tried sponsoring a bowl game, but gave up when they discovered that only one team at a time could play in the MS-DOS Bowl.
(From the "Rest" of RHF)