All hail King Roger. The average earnings of the top 20 non-American sportsmen have broken the $30 million barrier for the first time, led by a new No. 1. With the all-time record for majors and unprecedented millions in winnings, endorsement dollars and lucrative exhibition fees, Roger Federer has dethroned David Beckham as the top-earning foreign athlete with a near $62 million haul. Beckham, in fact, has fallen to No. 3. The Los Angeles Galaxy star is now also behind Argentine demigod and reigning FIFA World Player of the Year Lionel Messi, who has ridden a mythic year to No....