Absolute death at some of you. Of course Madonna is a bigger draw than Beyonce. However, I personally feel Beyonce was LEAPS AND BOUNDS more entertaining than Madonna. But whatever.
Let's not even pretend that the halftime show is the main reason that most people watch the Super Bowl anyway. These girls are not to thank for the 100m+ or 110+ viewers.
I'd peg it as about 80 million people comprised of men and women who would watch the Super Bowl regardless of whether Bey, Madonna or Lindsay Lohan performed at halftime and an extra 20-30m entertainment freaks that tune in just for halftime show and commercials - 500 of which being ATRL members - who are no doubt probably the only 500 that actually give a **** about this comparison article.