I agree that the Celts will drop down...but not next year. I think the Big 3 and Co have 2 more great seasons and another 2 good seasons left. After that, they'll probably be hovering around 10.
The only way I see Boston dropping from the top two is if they beat the Lakers in the finals and win the title. That would be like mission accomplished for all three, although knowing how they are wired, they would want to win two in a row. That being said, LA has to be the early favorite with the return of Bynum:
Even if the Mavs aren't Championship contenders anymore, they still have to be in the top 10. I don't think the chemistry was ther this year after acquiring so many new players in February. I gotta believe that they will sort things out this offseason and get back on track. Also, I'm not sold on up-and-coming teams such as Portland.
Nice Thread idea. Here is my top ten if going by win%. The east is weak still so a good team in the east will a higher win% then a "better team in the west". So here is my list with my prediction of games won.