This past off season is quite convincing that it does not matter to current NBA players.
We can't change the tax disadvantage (compared to Texas, Florida, etc.), the weather, that most of the city/fans are white (if an African American star is what we're trying to win over), or that making it big in the city of Boston is provincial compared to making it big NY, LA, Miami, etc. What we can change is the stability of ownership, quality of coach, and quality of players that we draft. What saddened me the most this past offseason isn't that we didn't land a star player, it's that none of them even gave us the time of day despite having great ownership, management, and coaching. To me this is one of the key reasons that we (unfortunately) need to rely on the Draft to get a superb player. Maybe then we can finally at least get an interview with a star player in the future.
With regards to the Lakers, I still think they are a destination b/c it's in LA. Owning LA is a number of players' dreams, and despite poor ownership I think most players would still pick the Lakers over the Clippers.