This used to be the Paul Heyman award.

This year it may be a 3 man race, as both MVP and Pat McAfee have joined Heyman for consideration.

I think it still goes to Heyman this year (sorry to my fellow McAfee marks, but that's why there's a commentator award), but not because of his work with Roman Reigns and Brock Lesnar (that work alone makes him worthy of the award). For me his work on Talking Smack was some of the best stuff on WWE TV all year.