My all-time favorite sports writer, Bill Simmons, is known for a few things, some of those being funny, writing the Bible of Basketball, and creating theories about all sorts of things. He inspired me to give it a try......
DANNY EMERMAN NBA PLAYOFF THEORY:
Compare each team's depth chart side by side and try to assemble the greatest possible team by combining the players on the two teams. You must have roster spots for:
Decide the roster spots by comparing each individual position matchup. Whichever team has more players on the super team that you assembled will win the series in real life. If each team has 3 players on the super team, the team with the best overall player in the series will win. If there is no definite best player, the team with the best coach will win.