I dont think it's the really big teams that don't take it seriously so much as the other 14 teams in the prem who are scared of relegation.Is it held is disregard? The big teams have started taking it a bit more seriously now (when was the last time one of the 'big 4' wasn't in the final? Pompey v Cardiff?) Yes some teams make changes but the fact is that s lot of the secong string teams can still beat a lot of the others. If you really want to make the FA Cup worth winning to everyone then you need to make winning it worth while to the clubs, through prize money.