It's going to be a touch call between KG, CP3 and Kobe.
KG is part of the biggest turn around in NBA history but the problem is he is PART of it. KG is playing alongside two other all-stars and despite their impressive record they are in the VERY weak EC, you could knock off 5 to 10 wins if they were playing in the WC. Still, KG is constantly given credit in the media about the "attitude" in Boston. KG is very deserving.
Been keeping an eye on the Hornets and they have done a great job of staying steady down the home stretch. CP3 has a legit shot at the MVP, especially if they finish atop the WC standings. Looking at the roster I do not know how they are doing it in the WC, from what I've seen CP3 is making the team 100X greater than the sum of it's parts.
Kobe has had a major turn around this season in getting the most out of his team mates. He has really made the Laker players pull their weight throughout the season. It looks like PJ has finally gotten through to Kobe and has forced him to trust his team mates. IMO PJ has some lost photos of Kobe's colorado trip. The Lakers are finally giving Kobe some help, in the past Kobe would play team ball but his team mates would not respond and Kobe would revert back to a one man team. Had it not been for injuries the Lakers could have been at the top of the WC race but they are still finishing with a terrific record.
Right now my vote would go to CP3 closely followed by Kobe.