The event saw the culmination of two rivalries, a yearlong battle between former tag team Kevin Steen and El Generico, as well as the feud between The Kings of Wrestling and The Briscoe Brothers.

Also on the card Davey Richards, who had originally planned to stop wrestling after this event, challenged Roderick Strong for the ROH World Championship.

In September 2010, Jim Cornette announced that Final Battle 2010 would be taking place in the Grand Ballroom at the Manhattan Center in New York City on December 18, 2010, and would be live on internet pay-per-view through GoFightLive.

[5] Despite attacking Generico, Steen had refused to accept any challenge to step into the ring with his former partner, until he was forced into a match at April's iPPV The Big Bang!.

[14][15] Three days before the event, ROH officials made the storyline announcement that due to the volatile nature of the rivalry, with Steen having attacked fans wearing Generico masks and much of the venues being used when the two had fought previously that the match would no longer be sanctioned by Ring of Honor and would take place after the official Final Battle card had finished with ROH taking no liability for the match.

[18] Truth negotiated a rematch and helped Strong win the ROH World Championship at the previous PPV Glory By Honor IX in September.

iPPV where the Kings of Wrestling won the Tag Team Championships from the Briscoes after a distraction from Hagadorn allowed Hero to pull on a weighted elbow pad.

[6] After trading victories in two singles matches at Civil Warfare in May, the Briscoes interfered the Kings' title defence at Supercard of Honor V,[17] costing The Motor City Machine Guns their championship opportunity.

[18] This led to a no-disqualification championship rematch at the Death Before Dishonor VIII iPPV, where the Briscoes attacked Shane Hagadorn on their route to losing the blood-filled match after Hero again used the loaded elbow pad.

[22] On the 11 November episode of Ring of Honor Wrestling, Hagadorn threatened to sue Papa Briscoe but Jim Cornette reminded him Hero had attacked previously.

At Bluegrass Brawl in July, Haze defeated Del Rey,[8] but the challenge was prompted by a match on the 22 November episode of Ring of Honor Wrestling which went to a 10-minute time-limit draw.

[24] In an interview regarding the match, Haze expressed exasperation about the lack of a decision until Del Rey interrupted claiming she was moments from winning and that she needed more of a challenge.

[8] The last two matches were announced later that week, with Colt Cabana trying to move past the intense feud between Steen and Generico and offering an open challenge which was answered by T. J.