As far as I know the match was always supposed to be Taker vs Snuka. Taker squashed Tugboat on the WM preview show "Superstars and Stripes Forever" a week before the PPV. The strange part is I could have sworn I remembered Taker being able to tombstone Tugboat then when I watched the match again for the first time a few years ago on video Taker finished him off with an elbow from the top rope.
Not to make too big a deal out of it because it is Tugboat here we're talking about, but check out the video below. Gorilla is talking about the WMVII matches that had just been signed and does indeed mention Tugboat taking on Undertaker. Plus I'm almost 100% positive WWF magazine listed this as one of the matches. I actually read that they had changed the match to Snuka b/c the WWF was afraid Taker wouldn't be able to get Tugboat up in the Tombstone, which they really wanted to put over at WM. Oh well like I said it's Tugboat, and no matter who is opponent was going to be they were losing!
http://www.youtube.com/watch?v=uHJCdHQXxbY...PL&index=31