NY.
They don't play defense, their PG is horrible, but most importantly, playing them would get the Big 3 jacked to completely humiliate them, and frankly, I think this team needs to use the first round of the playoffs to get a rhythm going, and really get locked in to the playoff mentality.
Plus, I am not sure when the next time we are going to see a team of this caliber in Boston (who knows with the potential lockout next year), so, the pure entertainment value of a C's/Knicks series is much more enticing, because I think we need to enjoy every minute of these playoffs we can, and these teams always bring out the best in each other.