Okay, I’ll offer my two cents:
EAST: In spite of the Christmas Day loss to the Lakers, the Boston Celtics are still the Alpha and Omega of the NBA. Their only weakness is a thin bench. We’ll have to wait until the playoffs to see how much impact the loss of James Posey had on this team. Their only real threat in the East is the Cleveland Cavaliers, who were greatly improved by the addition of Mo Williams. Cleveland’s big problem is Zydrunus Ilgauskus, who I like as a player but isn’t nearly the kind of low-post go to guy you need in the playoffs.
I like the Orlando Magic, and they can complicate life for other teams during the playoffs, but Dwight Howard’s 57% from the line ain’t going to get it done, especially against the Celtics. The Atlanta Hawks are an intruiging team. I don’t think that they’ll make the NBA finals this year, but I wouldn’t be completely shocked if they did, particularly if Boston and Cleveland somehow get matched up in the semis and beat the living hell out of each other. The Hawks are the kind of team that will either go deep into the playoffs or get bounced in the opening round by a lower seeded team.
WEST: I’m a Laker Fan, always have been, always will be. That said, the Lakers won’t make the finals this year, and I think its possible that Kobe Bryant has played in his last championship. This year’s group still is too soft, Derek Fisher is too old and slow, Jordan Farmar isn’t there yet (I wonder if he’ll ever be), and I think there’s a lot of negative energy permeating the whole organization.
So, who will it be? Some say the New Orleans Hornets. I’m not sold just yet. Can’t deny that Chris Paul is Friggin’ Awesome, David West got game, and Posey was a nice addition; however, I don’t believe in Tyson Chandler, you can’t depend on Stojakovic, and I sure as hell don’t believe in Rasual Butler.
Dallas? Please. We’re trying to have a serious discussion here 
Pay no attention to the Suns during the regular season. They are, by Steve Kerr’s own admission, built for the playoffs. They are a definite maybe, if the stars line up just right. And, of course, they somehow avoid San Antonio during the playoffs.
How about the Portland Trailblazers? Not now. They are the team that will rise after the decline of the Spurs, Celtics and Lakers. I can see them winning more than one NBA Chamionship in the not-too-distant future.
Denver is better than you think, but not good enough to win the West. In spite of their record, Houston will have to show me some playoff results before I think about them going too far.
We are left with the San Antonio Spurs and Utah Jazz. The Jazz are underperforming right now, but a healthy Carlos Boozer will change that. And Deron Williams is going to be an elite point guard. But I’d take the odds on the Spurs. They are built for playoff action and can still match up against anybody in the league.
As of today, I’d predict Boston and San Antonio in the Finals.