I'm not sure about seeding or wherever it stands but remember somebody mentioning if PHI stays above us winning the Atlantic well face the Bulls in the second round and not Heat?
It made me think if that's the case maybe Miami doesn't mind losing this game and is just resting Wade to avoid us in the second round? It wouldn't surprise me they are probably thinking why help us win the Atlantic 
This makes no sense since if they let Philly win and Philly overtakes us the Heat would then have to face the Celtics in the first round rather than the second round. By trying to avoid us in the second round, the Heat could be forcing themselves into facing us in the first round.
I think they are resting Wade because his knee hurts and he needs rest. No conspiracy theory here.