I think the reason that Madonna didn't want to do the SuperBowl was because she was focused on promoting her movie W.E.
If you listen to her interview with Ryan Seacrest, she says yes, there were restrictions on what she could do, but in the end it was one of the best performances she'd ever done and there was so much love and positivity for her from the audience and from people in general. Sometimes from the media and the Internet, you get the idea that everyone hates Madonna. Even some fans thought she'd be booed off the stage by the football people. But it was so well received. Some of my older relatives in America, including some who are in their eighties, who are football fans but not pop fans watched it and they were blown away by her performance.
Sometimes you have to step out of your comfort zone and give up control. to take things to another level. You have to take that leap of faith. She did it and she really took it to another level.
LAP seemed live to me, although the rest was lip synched. There was too much emotion in that song for it to be mimed. I almost cried when I watched it.
It wasn't all about being commercial. She herself said it was such an amazing experience. It's really amazing that there was so much pressure and high expectations, but she exceeded all of that. The Super Bowl was one of the best things she's ever done to me.