I lean Magic. We just beat most of their "A" team with the Maine Celtics, and their defense has gotten a bit worse than last year + they don't have Cole Anthony anymore. And Orlando isn't some prolific offense either, they are prone to stretches with little scoring still. It's weird even after they got Bane but it just hasn't worked out consistently and Banchero has stagnated as well (probably some of that is on the organization and coaching/scheme)
Even with no Embiid, the Sixers still have some good high-end talent in Maxey and George, and a solid bench with a solid coach.
I think we'll beat either team in 5 games, but Orlando would be "easier"