Joe, while you do have a point, I think that success STILL factors in and that's why I go with D'Antoni at Phoenix. Actually, both teams have a lot of similarities -- both retained much of their core, both started their seasons scorching hot, both added a player that helped turn the squad around and both faultered a bit later in the season due to injuries. While I respect what McMillan has done in Seattle without a true superstar (sorry, I like Ray Allen but I don't feel he's a true superstar) I still give the nod to Phoenix.
Actually, while someone else will win the 6th Man of the Year Award, I would say Danny Fortson is more important to Seattle's success than any other 6th man to his team in the league. You look at it -- Fortson is out, the Sonics lose. Fortson has given Seattle what they have needed the most -- tough, hard-nosed interior defense and rebounding -- and it has inspired the rest of the Sonics. In fact, Danny Fortson is Seattle's MVP -- Rashard and Ray would tie for second.
MVP - IMO, Steve Nash hands down -- this guy IS why Phoenix is doing so well -- his passing is incredible but just his presence on the floor gives Stoudamire and the Suns sharpshooters that extra boost of confidence they need. If Nash goes down, this team goes out in the first round -- easy! Definately MVP, IMO (although Shaq DOES come in a close second).