https://theathletic.com/2745528/2021...it-could-look/
Here is an example of the pods based mostly on geography and somewhat on competitiveness (though D could get pretty rugged) …
Pod A
Florida
Georgia
South Carolina
Tennessee
Pod B
Alabama
Auburn
Kentucky
Vanderbilt
Pod C
LSU
Mississippi State
Ole Miss
Missouri
Pod D
Arkansas
Oklahoma
Texas
Texas A&M