It's apparent that the refs have affected the outcome of some games already during these playoffs. But whether it was intentional or simply a matter of incompetence is not clear. Without Yao, Houston will be much less of a finals draw, but the NBA doesn't need a Kobe/LeBron showdown to ensure interest in the finals. It was just the most obvious contest between two of the NBA's best and their teams.
The problem is, it doesn't look like the Lakers are the best team in their conference. They did during the regular season, but against Houston they look like they're getting all they can handle. Even in the East where Cleveland is waiting for the winner of Orlando/Boston everyone has anointed the Cavs the winners.
I don't think it would be that much of an upset for Orlando to take Cleveland in a series. They certainly destroyed the Cavs in their last regular-season match-up.
The NBA is better served by not trying to manipulate the playoffs. You don't manufacture stars, you let their play in the playoffs establish who they are. Would an Orlando/Denver matchup be less exciting basketball? Not from what I've seen.
