There is a frequently recited mantra that the team with the best player in the series typically wins it. But the broader context of the teams matters as well. The Dallas Mavericks have the better player in Luka Doncic, but the Boston Celtics had the far superior record and point differential in the regular season.
According to research by Ben Rohrbach, the "best" player in the NBA Finals has won 56 of 68 championships, good for a win percentage of 82.4 percent. LeBron James accounts for five of those 12 losses.
The team with the better regular season record has finished 47-18 in the Finals, which is a win percentage of 72.3 percent. Teams that finish with eight or more wins than their opponents are 30-5 (.857 winning percentage) in the Finals.