I am guessing that Man of the Match will be either Tendulkar (for his record), Ganguly (for his century in first innings), Mishra (five wicket haul) or Gambhir (for his total runs). Dhoni scored a lot of runs also.
It would be fitting if Tendulkar (record), Ganguly (farewell) or Mishra (debut) could get the Man of the Match award.
Really, the MOTM award is for the best player on the ground, not for special occasions such as records or debuts. Tendulkar, while making 88, didn't make as many runs as others such as Gambhir and Dhoni, and breaking the record is irrelevant.
While Sourav made a good century, but again, it doesn't matter if it's his last match or 62nd match, Gambhir made a bigger century, as well as a 67 in the first innings. Ganguly shouldn't just get it as a 'farewell gift'.
Mishra did bowl well, however the batsman set up the game, such as Dhoni, Gambhir, Sourav, Tendulkar and Sehwag. It sounds odd, but I believe Harbhajan deserves MOTM more than Mishra, because of his three top order wickets in the fourth innings, which practically eliminated Australia's chances of a draw.
In conclusion and in my opinion, Gambhir deserves MOTM with his aggregate of 172 runs for the match.