A couple points I'd like to make.
1.) To say the Celtics will "DESTROY" the Heat is borderline laughable. There was a time when Wade and Lebron were the Celtics whipping boys, but those days are over.
Lebron has clearly improved as a player over the last 2 years and is the best player in the NBA
2.) I don't see how the Celtics are going to DESTROY the Heat without enough depth at the 4/5 position. I think right now Bosh, Joel Anthony, Rashard Lewis are equal to KG, Wilcox and Sullinger/Jeff Green in rebounding.
3.) I am seeing alot of people here make the injury excuse. Least we forget, the Heat were missing Bosh for most of the series last May. Also, I am not convinced that Wade was 100% either. Injuries ARE PART OF THE GAME.
If injuries are going to be such a problem every year, it's up to Danny Ainge to acquire the proper depth.
As for the Celtics/Heat comparison, I think right now the Heat are the better team (though not by much.) Hopefully in June of 2013, I'll be saying otherwise.