Gavin Gone
An opponent had raised from middle position and Smith called out of the blinds. They saw a king-high flop and Smith check-raised all in holding K-J, but ran into the A-K of his opponent.
Matusow also provided some added commentary that Smith had played the hand badly, calling with such a hand out of position, and then pushing with his short stack when he had no fold equity.
It looks like Matusow wins that last-longer wager, as Smith heads back to the hotel.