What team gets the most value from their payroll in terms of winning? Could the authors have an interest in getting the Lakers on top? They appear to give a bit too much credit/weighting for average playoff wins. Also, I'm still not clear how Orlando finished ahead of the Spurs. The other thing is their arbitrary cutoff line at 5 years. That helped the Lakers, Celtics, and probably the Heat. This type of metric should have been used for a longer period of time, at least a decade. In fact, if they used 10 years instead of 5, it's very likely the Spurs would have finished number one using the same criteria.