First of all - the guy who put Cleveland at 1 and the Celts at 7 is a fucking idiot lol.
OK -- let me try and defend myself on my selections.
1. Cavaliers -- Have you seen their team for this year? Obviously their team lacks the star power of the other top teams, but they went out and got nice complimenting pieces to LeBron. This is a good thing; it'll help them more than superstars who need to stuff their stat sheets every night. They're going to be ridiculously dominant against the weak East. Orlando and Boston are the only teams that can compete against them.
2. Spurs -- The upstart team of this year, though they've always been so solid this decade. Now, however, they're back with the leagues elite. They have a premier three-point shooter back in Matt Bonner, and getting Richard Jefferson to go alongside Parker/Manu/Duncan isn't bad either.
3. Lakers -- The returning champions will be just as dangerous with the Artest addition, but I think that the Ariza loss will hurt them more than they think. Odom coming back for sure now will definitely secure their place as a top team in the West. This is more of a gut feeling pick; I just think that the Spurs will end up prevailing in the West.
4. Mavericks -- They made a ton of great additions this year and will certainly be a challenge for the Lakers and Spurs. They're lineup will be quite scary, as Darkie's posts have shown. The Lakers and the Spurs are just too good, however, and their coaches are miles ahead of Carlisle, which could be the difference.
5. Magic -- A good team last year should be just as good this year. Carter to replace Turkoglu is an upgrade in my opinion. They're weak at power forward though, which could prove to be a problem. Nelson/Howard/Lewis have now had another year of experience and have only gotten better. This was the team in the Finals last year and they should not be overlooked.
6. Blazers -- Blazers vs. Celtics was tough for me at six. I ended up going with the Blazers because they are younger and they have so much potential that they are bound to make the leap soon. I believe that it will be this year. I forsee Oden coming into his own and becoming a very good center. Andre Miller is a nice addition, not so much as a player but as a veteran presence that the Blazers have never really had.
7. Celtics -- They're starting five from their run of two years ago remains in tact, but they don't have much support behind them. Sheed is great but will steal minutes from KG. Daniels is good support behind Perkins, but after that they are thin. They can either be elite or they can be second-tier. This is the team that has the biggest variable: Injuries seem inevitable on this team, but if they manage to stave them off they can jump the Magic and the Cavs.
8. Nuggets -- They remain a very good team from last year, and I can also see them jumping past the Mavericks if everything goes right for them. They're a second tier team, however.
9. Jazz -- Still have the nucleus from the team that many were calling to win the West a few years ago. This has since become second tier, however.
10. Hawks -- The Bulls can also qualify for this spot. They're basically tied, but I put Altanta on because they had a better year last year.
Essentially, both leagues are very top-heavy this year. The top seven can be switched amongst each other without much argument from me, because they are so close basketball wise that it essentially gut-feeling amongst them.