Austin at the time felt his last match was at last year's Mania against Rock. However, its likely he'll end up in the ring again in some form, but more likely in a gimmick match with a guy like Vince where he doesn't have to take any risks.
As for Rock, he is used perfectly. He doesn't need to win all the time, because he's not going to be around, so there's no point of having beat key guys, unless its going to be part of a long term fued.
Now, with that said, I dont think he should lose all the time. He still has to be percieved as a top guy, so that people still take him seriously. Thats what was good about last year, they had him beat Austin and then had him JOB to a guy who they thought would carry the company. Unfortunately they flost their minds when it came to booking the angle, so it didn't work, but thats another tale.
I dont know his schedule post-Mania, but if he's just doing the one match it might be a good idea to have him and Foley win their tag match. I've mentioned this before, but then they can do Orton-Foley in a singles at Backlash, and have Orton win there. But by having Rock win at Mania, he still looks like a top guy, and if they get another chance to use him down the raod, he will be able to give someone who needs it a rub by putting them over.
It would be nice to have him around full time, but for his own well being he's better off trying to be huge Hollywood star. He can always come back to wrestling if the movie thing doesn't work for him. I think having him show up every now and then is a good way to boost a TV rating or get some extra PPV buys, so I dont want to see him leave wrestling for good. Plus, aside form business, he's one of the best alla round performers of all time, so its cool to use him whenever they can.
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