Sure I think they respect them. They know they're a good opponent. If you don't like Doc saying "we're better than this team", what would you prefer him to say instead? That between the Lakers and the officials, the Celts don't have a chance?
Doc is trying to inspire and build confidence. I've got no problem with that. I have no doubt, though, that the coaching staff and the players game plan like they respect them.
As for me personally, no, I have no respect for this Lakers team. They're decent, but they're not dominant, and they're much too whiny for me to appreciate them.