Everybody talks about how deep the Magic are, but in the playoffs you only really need to be 8 deep or so.  The Suns have the best bench followed by the Magic, but I don't think either team is going to get a huge boost from that advantage in their matchups.

The Celtics have 3 guys off the bench, at least one of whom usually steps up on any given night - TA, BBD, and Sheed.  That's all they need.  In '08, who did we have off the bench that we really utilized in the playoffs?  Posey, PJ Brown, Cassell, with some Powe thrown in there?  TA or House occasionally?  Our bench is just as good this year, I think.

The Magic have a solid backup at every position, but each of those guys is gonna play at most 15 minutes a night.  It's harder for your bench guys to get into a rhythm when they play less.  E.g. it's either Redick or Pietrus that has a big night, not both, because they eat into each other's minutes.  Same deal for Ryan Anderson vs. Bass vs. Gortat.  Jason Williams is solid but Nelson is going to play the vast majority of the minutes in every game.

The Lakers have one of the worst benches in the league, yet they're in the WCF and nobody is saying they can't win because of it. 

Depth is overrated.