Having said that, you guys probably have someone in mind by now who the MVP is. And to keep the tradition alive, the league will pick either KD or LBJ, two best players from top 4 teams.
TEAM RECORD
W/L | PCT | GR | PTS/G | Opp PTS/G | Ranking | |
Oklahoma Thunder | 43-16 | 0.729 | 7 | 102.9(2nd of 30) | 96.2(16th of 30) | #2 |
Miami Heat | 41-17 | 0.707 | 8 | 100.2(4th of 30) | 93.5(6th of 30) | #4 |
+1 point for Durant.
Team record wise, KD obviously holds an upperhand. But Lebron has a case in that his teammates missed quite a bit of games while the core for the Thunder have remained relatively healthy throughout the season.
SRS

+1 point for James.
Simple Rating aka SRS suggests us that Lebron brings bigger impact(positve) than Durant, to the team. And the Heat suffer more when Lebron is not on the floor, while the Thunder do fairly OK even when Durant is not on the floor.
Basic Boxscore Stats(Screw table, too lazy)
-----------MPG---FG%-----3p%----FT%----OFF---DEF---RPG---APG---SPG---BPG---TO---PF---PPG
Durant---38.5---0.500---0.377--0.856--0.6----7.3---7.9---3.5-----1.4----1.2----3.7---1.9---27.6
James---37.7---0.530----0.363--0.763--1.6----6.4---7.9---6.4-----1.9----0.8----3.4---1.5---26.8
TIE
Both produced amazingly efficiently. Arguments can be made for both players. Can't go wrong either way.
Advanced

+1 for James.
I don't think any explanation is needed here.
Homerism aside, I do honestly think that Lebron has been better than Kevin Durant this season. He gets my vote for MVP rightfully. But I think KD will eventually win it as the team record usually overshadows all other criterias.
So who's your MVP? Discuss.