While the formality of the first two Eastern Conference playoff rounds will bring excitement, the matchup everyone is waiting for is the Heat vs. Pacers in the finals.  Last year the Pacers took the Heat to seven games and proved their bruising style can compete with the Miami’s flash and finesse.  Last year’s series established Paul George as a budding superstar, this year he’s removed the budding precursor.  Scoring 22.5 points a game, he can impose himself offensively on and off the ball.  Defensively, he’s one of few players who can contain LeBron in a seven game series. That’s all you can ask for when dealing with the game’s best player.  The Heat trail the Pacers by a few games in the quest for home court advantage.  LeBron voiced that this year has been “a long and grueling season for all of us.”  The Heat isn’t playing for regular season titles, and great teams have a habit of turning it on when it counts.  Keys for Miami will bring hard work. As well as the health of Dwyane Wade, who is dealing with his typical array of injuries.  A day off between each game should benefit the Heat more than it will the Pacers.  For the Pacers, the stardom of Paul George is the storyline, but the emergence of Lance Stephenson is the biggest difference from the 2013 squad.  One of the most erratic players last season; Stephenson showed flashes of greatness but followed those up with head-scratching turnovers and lapses.  This year he’s nearly doubled his point, rebound and assist averages.  Averaging a solid 14 points per game, Stephen’s also one of the best rebounders and distributors from the shooting guard position.  He is averaging more than seven rebounds and five assists a game.  Another addition is swingman Evan Turner, who the Pacers received in a trade for previous franchise player Danny Granger.  Granger missed all of last season and the Pacers’ suspect bench was ultimately their downfall.  Turner provides another ball-handler who is athletic enough to guard LeBron and Wade in spurts off the bench.  Taking a weakness and making it a strength, the Pacers now boast one of the most exciting benches in the league.  Luis Scola provides a solid scorer and rebounder off the bench. CJ Watson is a respectable backup point guard and Andrew Bynum presents an interesting wild card.   The Heat signed project Greg Oden to help combat the Pacers’ advantage in the post, and he’s being brought along slowly to prepare for playoff minutes.  The series features two of the game’s top five players, two very conflicting play styles and two teams that played competitive playoff series in the past two seasons.  This series is a must-watch for any NBA fan and it is a true toss up.  For my money, give me the hungrier Indiana Pacers in seven at home.