I see a ton of people who discount the Magic. From my perspective, they're fooling themselves.
The Magic won the season series against us last year, and tied it this year. They have a better record than us at the moment. Yes, we've had injuries, but so have they; they're missing their all-star point guard, and have managed to pull their team together. They've got the best big man in the NBA, two other all-star caliber players, and a number of decent role players.
Statistically, the Magic are #2 in the NBA in defensive efficiency, #3 in defensive FG%, and #7 in offensive efficiency. They're an outstanding team, and I don't look forward to playing them in the playoffs, especially if they have home court.