Resolution source: Nielsen, "Total Viewers P2+".

Last year, Nielsen reported 123,714,000 "Total Viewers P2+", which broke the Super Bowl record. This market resolves YES if Nielsen reports >123,714,000 viewers (under the equivalent metric) for Super Bowl LIX, and NO otherwise (& N/A if this number is not reported).

Nielsen changes their methodology over time, so the figures between years might not be perfectly comparable in practice. Still, this market resolves based on the viewership they report, as long as a consensus of credible reporting treats that number as the official one.