The Miami Heat are proving that the NBA’s regular season really doesn’t much matter but that having three superstars trumps all – at least so far – heading into their NBA Finals matchup against the Dallas Mavericks.

The Heat at one point were 9-8 during the season as LeBron James, Dwyane Wade and Chris Bosh acclimatised themselves to each other. Miami had losing streaks of three, four and five games during the season. And the Heat lost all three meetings with the Chicago Bulls during the year and their first three against the Boston Celtics.

Jason Kidd for the Dallas MavericksBut things started to change late in the year as the Heat jelled. That was emphasized by a 100-77 rout of Boston on the final Sunday of the regular season. And since then, Miami has hardly looked back. After dispatching of Philadelphia in five games in the Eastern Conference quarterfinals, the Heat did the same in the conference semis to Boston, a team that LeBron could never beat while he was in Cleveland. In fact, James said after the series he signed with Miami specifically to get over the hump that was the Celtics.

Then the Heat had to deal with the Bulls, who had the NBA’s best record during the year. After a shocking Game 1 blowout loss, Miami won the next four – Chicago hadn’t even lost three games in a row all season or two in a row at home – to advance to the franchise’s first NBA Finals since 2006. And awaiting the Heat are the Dallas Mavericks, who impressively swept the two-time champion Lakers out of the Western semifinals before knocking off Oklahoma City in five games in the conference finals. It’s the Mavs’ first trip to the Finals since … 2006, when Dallas was up 2-0 in the series against Miami and appeared set to win Game 3 before coughing up the game and eventually the series in six games. Only two players from each team remain on the respective clubs: Dwyane Wade and Udonis Haslem from Miami and Dirk Nowitzki and Jason Terry from the Mavericks.

Bodog has opened the series NBA line for this one with Miami as a -180 favorite, with Dallas at +160. And this despite the fact that the Mavericks swept the Heat during the regular season, winning 106-95 in Dallas on Nov. 27 – that was the game that dropped Miami to 9-8 – and 98-96 in Miami on Dec. 20. Clearly this isn’t the same Heat squad, and those Mavericks had swingman Caron Butler contributing, and he is out for the season.

LeBron James for the Miami HeatWe list the most likely series result as the Heat winning in seven games at +280 in the betting odds. Only two NBA Finals have gone the distance since 2000: Spurs-Pistons in 2005 and Lakers-Celtics last year. The least likely result? A Dallas sweep would pay out at +1800. There have been two Finals sweeps since 2000: Lakers over Nets in 2002 and Spurs over LeBron’s Cavaliers in 2007. The over/under for total games in the series is at 5.5, with the over a big -215 favorite. Of course the Heat have yet to play more than five games in any series this postseason, while Dallas has done  so just once (first round vs. Portland). The total games in series prop has six games at +160 a slight favorite over seven games (+165).

As one would expect, both teams’ respective superstars are the NBA betting favorites to win Finals MVP, with LeBron at +125 and Dirk at +200. LeBron’s over/under for points averaged in this series is 26.5; he is averaging 26.0 ppg in the postseason. Nowitzki’s over/under is 25.5; he has been brilliant this postseason in averaging 28.4 points per game and averaged 32.2 against the Thunder, scoring at least 40 twice.