Final answer:
The final decision on what product backlog items are included in the Sprint backlog is made by the Developers of the Scrum Team during the Sprint Planning meeting.
Step-by-step explanation:
The final decision on what product backlog items make it to the Sprint backlog is made by the Developers. In the Scrum framework, the Developers of the Scrum Team are responsible for selecting the items from the product backlog they will work on during the Sprint, with this selection taking place during the Sprint Planning meeting. The Product Owner outlines the priorities and goals, but it is up to the Developers to determine what can be accomplished in the upcoming Sprint. While the Scrum Master facilitates the process and stakeholders may provide input, ultimately, the choice rests with the Developers.