They are both easy wins for the Celtics. It doesn't matter which one of them it is.
New York is probably a little easier. They have to rely on so many non-rotation worthy players + Mike D'Antoni is doing a terrible job as head coach since they changed their personnel.
At least Doug Collins will have his team together, as a unit, competing on every play.
It would be very nice to have homecourt against Miami in the second round. That is what I want the most.