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There are currently no plans for Roman Reigns vs The Rock to happen at WrestleMania 40.
According to multiple sources close to WWE ( via Sports Illustrated), the decision about the WrestleMania 40 Main Event will not be The Rock’s to make.
Even if the match was offered, it would not be a certainty that Rock would even accept. The Rock would not stop filming in middle of a film, just to do one match.