The polls don’t yet reflect Fred’s withdrawal from the race. Romney should benefit substantially. And Huckabee is short of cash, and so has to deemphasize his campaign in Florida—which should also benefit Romney more than McCain.
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I think Huckabee tanking helps McCain more. Huckabee supporters aren’t conservatives, really. They are more one issue voters. Some that may have voted for Huckabee may now vote for McCain because the perceive him to be more authentic than Romney and because Huckabee obvious likes McCain much more that Romney.
Who knows, maybe Giuliani will send Pat Robertson down to FL to convince Huckabee voters to move to Rudy.