THE top finisher on Fox TVs new The X Factor will end up rich even if the winner doesnt become a music star. Besides a recording contract, the winning singer or singers will receive a $5 million cash prize and be featured in a Super Bowl commercial for Pepsi, X Factor creator Simon Cowell said Friday, speaking to reporters by satellite from England. Previously, Fox had announced the prize was a $5 million record contract. But Cowell said there will be a cash payment as well as recording expenses provided. He didnt specify the value of the contract with Syco, a joint venture between Sony Music and Cowell. Cowell, a former American Idol judge, is bringing his U.K.-born show to Fox in September. GN