This Munster final is almost too close to call. In fact, you can make strong cases for either team, and if my gut is saying Tipperary there are plenty of arguments in Waterford’s favour too.

I think this Munster final will maintain the momentum built up by last weekend’s showpiece in Leinster and has the potential to be the best match of the season so far, with the outcome down to a toss of the coin.

I don’t expect a high-scoring affair but nor do I expect a contest as suffocating as last year’s. Both sides have come on, and Waterford have started to refine their ultra-defensive system – to win big silverware, they were always going to need to do that. Waterford are still playing with a sweeper but I felt they moved with more purpose and committed more players to the attack in the league final replay and in the championship match against Clare.

Burden

There are three areas where Waterford have improved. One, they're more physically developed. Austin Gleeson, Patrick Curran, Jamie Barron and Shane Bennett are all still very young hurlers but they are physically more capable than last year. Bennett and Curran are taking on more of a role up front, which has reduced the burden being carried by Maurice Shanahan.

Two, they know they must score more and the likes of Curran, Bennett, Shanahan and Pauric Mahony have that ability. And three, they're very motivated. Waterford don't just want a league title; they want a provincial and All-Ireland one.

I actually tipped them at the start of the championship to actually win the All-Ireland. But I’m going to backtrack now.

I still see these two teams as the only contenders to Kilkenny. But I have a feeling about Tipperary and I think they will edge this one, even without Bubbles O’Dwyer.

Tipperary have improved too. Séamus Kennedy is an imposing figure in a very serious defence. Ronan Maher's physical development has allowed him take over at centre back. And in an attacking sense, Michael Breen and John McGrath have added an awful lot.

I feel Tipperary have a simpler, more direct style, and while not totally proven based on the poor challenge put up by Cork and Limerick, they seemed to be hurling as well as anyone until Kilkenny’s second half last Sunday.

In the absence of O'Dwyer, Waterford will know they can concentrate more on containing Seamus Callanan. He's developed into a huge man and this year is getting great support from John McGrath.

The middle third will be hugely important. Waterford flood this area and Tipp will have to show the stomach for battle. They showed they were up for it against Cork and Limerick – but they are not at the same level as Waterford.

A key battle in determining the outcome will be between Brendan Maher and Kevin Moran. I think Maher's form is better than in previous years and together with Michael Breen could shade that area for Tipperary, which would be a big negative for Waterford.

The other factor that I feel benefits Tipperary is that in a low-scoring game they could get more goals. I was slightly disappointed with Curran and Bennett in the match against Clare; both are still very young, and improving, but they didn’t carry a great goal- scoring threat in that game.

Superior

I also believe Tipperary’s defence is far superior to Clare’s. It has been superb this summer and only conceded a goal against Limerick when the game was all but over.

The remaining doubt about Tipperary is how they will react if it’s a tight finish. Still, I think there is more purpose about them and they are likely to shade it and to confirm last year’s superiority.

The two All-Ireland qualifier matches have intrigue: I expect Cork to come through against Wexford; the other game, being a derby, could go either way but it will be a surprise if Limerick can flick a switch and improve enough to beat Clare.