No team plays exactly the same schedule, so trying to make a process that deals with every team, seeded based upon records, doesn't necessarily improve the process. Do all teams play the same number of back to backs? Do all teams play the same # of home and road back to backs? Do all teams have the same road trips (length, # of games, distance traveled etc.). There are a lot of issues that play into a season record, beyond just quality of talent, and injuries, and quality of coaching. So what, lifes a bitch. The Lakers and the Clips get to play 2 road games a season at home. So what. The Jazz and Denver play a lot of games at higher altitude, so what. Can't make it perfectly fair so don't get all caught up in the inequities.
First and foremost, to win the championship you have to beat everybody you play, so who cares if you play SA in round 1, 2, 3, or 4. You still have to beat them. No system no matter how you implement is going to make for a totally fair result.
I have no problem giving the team with the better record home court advantage no matter what, and I am not averse to seeding teams according to record. Give some advantage for playing well in the regular season, but beyond that you can't make it perfectly fair, so do your best and get on with it.