I read a comment by someone the other day, I can't remember who, I think it was Mark Lawrenson, but he said, 'When you dream of being a footballer as kid, you never score the goal that wins the league, it's always the goal that wins the FA Cup' So true! The FA Cup is still magic to me, but I don't know how the kids see it these days?
Mine tended to be for Watford against Luton (I know they would never make it...), Newcastle (Family are all Geordies) or Manure (They were top team at the time)
The thing that is special about the cup is that one moment of pure brilliance can win the cup. The idea that you could score the winning goal and be the only reason for lifting the cup is every boy's dream. With the league, even if you scored the goal that secured the 3 points on the last day of the season, you can't argue it was all you!
One way of making the FA cup more exciting is to give the winner one of the Champions League qualifying places. THAT would get top teams taking it serious.
But the top teams do take it seriously. Arguably they're the only ones with full houses and all their stars playing. It's the core of teams - from the very low Prem to the top of League 1 - which is rotten. Low crowds and poor motivation.