The NBA doesn't follow that code. What the Heat and Bam did last night was disrespectful to their opponent and to basketball. It was gross. He doesn't deserve that record.
Do Wilt & Kobe deserve theirs?
I can't really speak to Wilt. Don't know how that worked. At that time, the game was played a lot different. We don't even have the video of the game. Any publicity for the NBA was good for them. But Wilt was always a stat-chaser, which is a huge knock against him.
As far as Kobe goes, that was a very different game. The Lakers were only up by 6 at the end of the 3rd, but they were down by 14 at the half, and their team was absolutely terrible. They desperately needed Kobe to score as much as possible to keep them in the game.
Kobe's scoring in the third to give them the lead was heroic, because it was the only way they could win. That is actual basketball, not just stat-padding. The fourth saw them pull ahead on Kobe's scoring, but the Raptors were still coming, and the Lakers could easily have given away that lead.
To my memory, the Lakers didn't go on to foul the Raptors each time they got the ball for several minutes to give Kobe more possessions.