The Boston Celtics and Oklahoma City Thunder finished the regular season with the top seeds in their respective conferences and also finished first and second in Net Rating. 

Final 23-24 NBA Regular Season Net Rating
1. Boston Celtics: 11.6
2. Oklahoma City Thunder: 7.4
3. Minnesota Timberwolves: 6.6
4. Denver Nuggets: 5.4
5. New York Knicks: 4.8
6. New Orleans Pelicans: 4.5
7. Los Angeles Clippers: 3.4
8. Philadelphia 76ers: 3.1
9. Phoenix Suns: 3.1
10. Indiana Pacers: 3.0
11. Golden State Warriors: 2.6
12. Milwaukee Bucks: 2.6
13. Cleveland Cavaliers: 2.5
14. Dallas Mavericks: 2.2
15. Orlando Magic: 2.1
16. Miami Heat: 1.8
17. Sacramento Kings: 1.7
18. Houston Rockets: 1.1
19. Los Angeles Lakers: 0.6
20. Chicago Bulls: -1.5
21. Atlanta Hawks: -2.2
22. Brooklyn Nets: -3.0
23. Utah Jazz: -4.9
24. San Antonio Spurs: -6.4
25. Toronto Raptors: -6.4
26. Memphis Grizzlies: -7.1
27. Washington Wizards: -9.0
28. Detroit Pistons: -9.1
29. Portland Trail Blazers: -9.2
30. Charlotte Hornets: -10.5