It's an interesting scenario. I've been thinking about this since the Christmas Orlando game.
For some reason this team has the Raptors' number. I have absolutely no reason why....and it's even weirder that, of all people, Sheed plays the best against them. Assuming that this team would be able to play Toronto like they did earlier in the season, this would be a great first round matchup for the C's.
After this though, things get interesting. Now that the Hawks are a legitimate threat on par with the Cavs and Magic, it really wouldn't matter whether me met any 2 out of 3 of them in the later two rounds. There' really no advantage to being the 1 seed, at least matchup-wise. Even the Cavs would have to go through 2 good teams (Hawks and C's/Magic) just like the Celtics would have to.
Whether the C's meet the Cavs, or the Magic in the 2nd round really shouldn't matter. One can even look back to the 2008 playoff run when the Cavs gave the Celtics their greatest matchup of...well, actually the most challenging matchup of the entire playoffs AND finals! That 7 game series was the toughest of that whole championship stretch.
This year, I think the strongest team in the league IS the Cavs, and whether we meet them in the 2nd or 3rd round is kind of a moot point.
The ONLY thing I think these C's should avoid is having to play the Hawks. I think there is a very real possibility that they could knock off not only us, but also the CAVS! For some reason they play inconsistently during the season, but against slow offensive teams such as the C's and Cavs, wins are much easier to obtain for them.
Let the Cavs have the first seed! Let them go up against their version of the 2009 Chicago Bulls (who nearly upset the C's last year)...the Bobcats! That could actually field a miraculous upset, or at least just wear the Cavs down.
As for the C's, I would rather have them be the 2nd or 3rd seed. Orlando still does not really scare me for some reason. If Perk plays Howard well, the series will automatically favor the C's.
This scenario would also allow the Cavs to knock off the Hawks. No more dreaded C's Hawks matchup. Of course, this assumes that the Hawks will be in 4th place. I truly hope that'll be the case. In fact, amidst these Celtic troubles, I take a lot of strategic joy in seeing the Hawks lose and land in 4th (just so that they won't play the Celtics...and might even beat the Cavs in the 2nd round)
The only problem this year is this Cavs team. They will be tough. That's why I would rather have a matchup with them occur in the conference finals.
Anyways, I wouldn't see a 4th seed as a bad thing. The C's would have to go through the Cavs anyways...and playing Toronto (despite having a better record than the Bulls/Bucks/Heat) is just ideal matchup-wise.