Assuming a 3 team deal gets done with Dwight going to Lakers, Bynum to Cavs and Varejao to Magic....

East:

Heat
Celtics
Knicks
Pacers
Nets
Bulls
76ers
Hawks

Wild Card: Wizards

Heat vs Hawks=Heat
Celtics vs 76ers=Celtics
Knicks vs Bulls=Knicks
Nets vs Pacers=Nets

Heat vs Nets=Heat
Celtics vs Knicks=...................Knicks! (We can beat them in 7 game series this year)

Heat vs Knicks= Heat

West:

Thunder
Lakers (chemistry doesn't form in one day)
Spurs
Clippers
Grizzlies
Mavericks
Nuggets
Timberwolves (with Rubio healthy they could have made playoffs last season)

Wild Card: Warriors or Jazz

Thunder vs TWolves=Thunder
Lakers vs Nuggets=Lakers
Spurs vs Mavs= Spurs
Clippers vs Grizzlies=Clips

Thunder vs Clips =Thunder
Lakers vs Spurs= Lakers

Lakers vs Thunder = Lakers

Heat vs Lakers= Heat (Just too many weapons from outside)....Lakers win it the following season when they have a full year of chemistry and a better bench.....Knicks win after lol

However Laker have Nash, Kobe and a big man in Dwight who Heat can't really stop so it can go either way....the way Lebron took over scares me and Miami has too many shooters and a deeper bench.