I say yes. Houston deserves all the credit in the world for their streak, particularly continuing it after Yao went down. The Rockets are for real; they are winning with defense, and that defensive intensity even picked up after Yao.
The Celtics are a great defensive team as well, which is why I think they are the top team in the NBA. With KG and Pierce their practically unstoppable, with R. Allen (not tonight) they are unstoppable.
Both teams are exceptionally hot, Houston just hasn't lost, and the Celtics lose once in every 10 games.
I think Boston has the edge up front, with Perkins and KG and that is what will make the difference. Houston has been beating teams on the boards throughout it's streak, but few of those teams had a front line like Boston's.
It will be a close game, IMO, with the Celtics closing them out at the end.