Theory - is OKC "playing it safe" with both SGA and JW to stay away from LAL (1-3 with no answer for their size) in the first round? To sit out your two best guys for injuries three games in a row against tough East competition is a bit suspicious, especially with SGA's injury appearing to just be a quad contusion injury.
People like to downplay this stuff but it happens. Organizations aren't stupid, they see the standings and while some might "tough it out" and act all macho, others will have no problem "tanking" or playing seedings. Look at MIL lately. Feels like one of Lillard/Giannis is always missing in a game and they've lost 3 straight to horrendous teams. And frankly, I think OKC is playing it smart too. They are not beating the Lakers in a series. They have a much better shot against any of the others. Also I think OKC is playing so that they avoid DEN entirely until the WCF in case they make it. They probably want a non-Lakers opponent in the first round, and then a non-Nuggets opponent 2nd round.
It might sound crazy but I think the Lakers will be plotting too. If they get the 7 seed, but Denver is 2, their season is done. They are probably also monitoring where Denver finishes. Lakers are guaranteed in the play-in anyways, it's about seeding and matchups.