Not Floyd. Not Conor. Nope ... it's STEVE HARVEY!
Well, we might have the answer -- partially.
TMZ Sports broke the story ... Ari Emanuel, the head of talent agency WME-IMG, got 250 tickets to dole out to celebs for the super-fight -- and we're told Ari and co. had a tough time deciding who got the sweetest set-ups for May-Mac ... the politics of seating were a "nightmare."
Turns out Steve's way high up on the food chain -- and we could tell he was having the time of his life in his primo seat.
Especially cause he didn't have to announce the winner.