My opinion on two things -

1) Nothing in the movies happens by accident. If it's written into the script, then it's there on purpose and it means something. The final hand obviously replays the 88 World Series (albeit with slightly different cards) so I would say it's fair to say KGB has top pair with a poor kicker. That would be my guess anyways, for no other reason than it keeps the symetry going - - am I right that Seidel held top pair with a poor kicker? All this ignores the difference in betting - - 88 world series had checks on the flop and turn, I believe, but still. Following the symetry, I put KGB on top pair.

2) The winning amount has always bothered me. Mike seemed to have won an extra $20,000. As someone pointed out, KGB probably did simply get more chips, --except-- he's a little too cocky to justify being down an additonal 20 grand. Remember him talking about how Mike must be "kicking himself for not walking out" when he had the chance... but Mike did tell him "reload at any time," which fits, I suppose.

What gets me is first hand where Mike taps out KGB. He calls a hefty bet and get's beat by top-pair, plus the pair on the board. I can justify the final hand easier than this... We never see either hand, of course.