The 2010-11 Miami Heat have a record of 39-15, third-best in the NBA. They are on pace to win 60 games, no small feat (only been done once in the franchise's 23-year history, and while this isn't the Lakers in terms of lore this isn't the Clippers we're talking about either). 

They have, of course, the very best basketball player in the world at the absolute peak of his powers, plus another First-Team All-NBA guy in his prime plus whatever it is that you think Chris Bosh is (I happen to think he's a terrific third banana who has been hugely upgraded to above the title billing without a single box office hit to his name. There's a reason Val Kilmer isn't listed next to De Niro and Pacino in "Heat").

Any shortlist of teams with a legitimate chance of winning the NBA title has to include the Heat. They have obviously made significant progress as a team during the season, and the ceiling probably hasn't been hit. 

And after Sunday's 85-82 loss to the Celtics, you could argue that all of that means nothing.

LeBron, Wade and Bosh will next see the Celtics on April 10 in Miami. It doesn't matter if the Heat win the 26 games between today and April 10. They can beat the Spurs by 30 points on March 4 and by 30 again ten nights later. Won't matter. They could beat the Lakers on March 10 to complete the season sweep. Won't matter. Raise your hand if you think a home win over the Thunder is going to get the taste out. Sure, ESPN will tell you that the Heat have turned the corner, just as they told you that over the last three months. But you won't buy it, and you'll be right not to. Why? Because the 2010-11 Heat are (and will ultimately be) judged against one team and one team only. 

Your Boston Celtics. 

"This is classic big brother, you've got to get over it," said Dwyane Wade (16 points, 6-17 shooting) after the Miami loss on Sunday. "You've got to get over the hump, but we're not there yet."

Is it fair? Probably not. But that's life on Broadway. It's how it was with the Celtics in the early 1908s before the beat the 76ers, the Pistons before they beat the Celtics and the Bulls before the got past the Bad Boys. That's how it goes. And when you are responsible for "The Decision" and that nauseating welcome party (which, to date, is still the most life Chris Bosh has shown in a Heat uniform) and everyone is picking you to win an NBA title things things may get a little unfair when it comes to expectations. The truly great teams -- think Jordan's Bulls, or even the 2008 Celtics -- thrive on being the target. The very good teams -- think Ewing's Knicks -- win 58 games a year and melt into NBA "Remember Them?" world when presented with a chance to knock down "Big Brother."

The Heat are clearly still at the point where it could go one way or the other. Erik Spoelstra told the media that it "just takes one game" for things to turn in a rivalry, and he's right. But come on -- it's gotta be frustrating for the Heat right about now. The Celtics have beat them at home and on the road. During the day and at night. On TNT, ESPN and ABC. With Shaq and without Shaq. Good Pierce (25 points in the win at Miami on November 11) and scrappy on defense but cooked on offense Pierce (one point on Sunday, his worst performance since 1999). The first time the Celtics beat the Heat Kendrick Perkins wasn't doing much more than shooting free throws in practice. Now he's back and was the best center on the floor Sunday, putting up a 15-6 in 31 minutes. Von Wafer going from DNP in the first game to outscoring the Heat bench on Sunday. Glen Davis making the clutch free throws while LeBron chokes? 

Point is, it's been one-sided. And there isn't a whole lot of evidence to suggest that it'll change should the two teams meet in a seven-game series. Sure, LeBron is the best player on either team. That's a given. But -- as was the case in the Cavs-Celtics playoff series last year -- James has been outplayed by Rajon Rondo in the three games this season. All Rondo has done in the three wins is put up 43 assists (against seven turnovers) against just two assists in total from the Heat starting point guards in the three games. 

"Rondo just willed us in the game," Doc Rivers said. "Rondo just took it upon himself that whoever was bringing the ball up he was going to guard and harass. That changed the game for us."

They say the NBA is all about matchups (they really do, I've heard them). Watching these two teams one thought above all keeps jumping out: The Celtics just match up really well with the Heat. They have guys to bother James (Pierce, Rondo, a healthy Marquis Daniels) and Wade (Ray Allen, Rondo -- Wade is 12-of-45 from the floor in the three games). And who are you taking in a Garnett vs. Bosh battle over seven games? Bosh put up nice numbers on Sunday -- a 24-10 on 8-of-11 shooting -- but the two enduring images of him for me this season are getting dunked on by Rondo without putting up any kind of resistance in Miami and basically getting out of the way to avoid contact as Perkins followed up a miss with an and-one in the second quarter on Sunday. Again, a good player, an All-Star even, but a finesse guy. Not sure how's that going to play vs. this Celtics team in the postseason. 

Right now, it's tough to be little brother.

"Beat them," Spoelstra said after the game Sunday when asked what the Heat needed to do in order to solve the Celtics.

Until they do just that, everything else takes a back seat.