Interesting top 20 list, but not super surprising. I found it funny because the least bet FBS vs FBS game last year was Wyoming v New Mexico, which I had a bet on (and lost). Fun quote from the author at the end:
A grand total of 12,774,988 bets were placed during the college football season at just the offshore sportsbooks included in the study. Our American government taxed not a single dollar won or lost on these wagers. If this isn't a large enough sample size to make legislators believe sports betting needs to be legalized and regulated I'm not quite sure what it will take to move forward.