With the regular season busted, were down to a playoff series with Orlando, Boston or Cleveland, probably in that order of probability.
We can't move up any longer, but we can move down. Although Orlando is injured, to me they are still the scarier team, more difficult for the Sixers to match up with. Boston looks vulnerable without Garnett and they have not been playing great ball without him. Cleveland looks healthy and primed for a run as well, so it seems to me, that the best matchup would be last season's world champs.
Without Garnett, I think the Sixers can beat the Celtics, they depend on him to do so many things, that without him, they're not a complete team. With Pierce and Allen it won't be easy, but it will be possible. And if the Sixers can jump on them before Garnett can have an impact on the series, they may play spoiler in the first round.
In theory, neither of the Sixers' opponents has much to play for. Cleveland has home court for the playoffs locked up and the Celtics can't catch them or fall down to third. Boston may want to send a message, but a loss to Boston would put us with them, so by winning they'd be saying, "we don't respect you at all, we want to play you in the first round" The Sixers should say, yeah, we want you to, which is why we're throwing the game. We'll kick your ass this weekend!