I don't agree with the idea, but I heard this raised on SiriusXM (even as the analyst said that Saban would never do it). The rationale is that Alabama is a lock for the playoffs, so this is like a NFL game in week 17 when your team has already clinched.
Here's why I disagree (not necessarily in order of importance):
1. We don't know that Alabama has "clinched". This isn't the NFL where it's all based on numbers without human input.
2. Even assuming that the committee would still put us in if we did that, there's the matter of placement. I'd much rather have us play in Atlanta than Glendale. Also, in the NFL, teams that have clinched a spot in the playoffs frequently play their starters if a win can improve their position.
3. There really are few team rivalries in the NFL and none that approach most college rivalries, much less the Iron Bowl. If you are the Patriots, for example, and you've already clinched the #1 seed in the AFC, will any of your fans care much if you don't beat the Dolphins?
CFB isn't the NFL yet (Thanks be to God!) and I don't think anyone will treat this weekend's rivalry games like week 17 in the NFL. I'm certain that Coach Saban won't.