Probably the Heat. I don't think OKC has shored up any of their weaknesses during the offseason. Their time is coming, but I don't think it'll be this season.
Everything being equal, I don't see how the Lakers and Heat don't match up in the Finals this season. I am really torn however over who would win that series. Does the edge go to the Lakers with Pau and Dwight down low? Or to the Heat with LeBron and Wade on the wings? Also, is their a greater desire for Kobe to beat the young guys and win a 6th championship? Or is the desire greater for Wade and LeBron to knock off Kobe for a title? I give the slight edge to LA, because they have a little more depth and I don't envision any of their vets (Nash, Kobe, Jamison, Artest or Pau) to decline in production. I would love however to see some fresh blood and a team like the Pacers or Sixers from the East make it to the Finals and face a team like the Nuggets or Grizzles.
Heat. They got better. I think that Celtics will give it one final push this year though and the Lakers will control the West pretty easily (yes, even against OKC).
it seems hard to see how anyone is beating the lakers. even if you give artest an open 3 on every possession and he misses a bunch, just keeping dwight and pau off the boards is going to be a hell of a task. throw in nash hitting 3's, and the control of the paint they will have and the fact jamison is like their 7th man and i'm not sure how you beat them. they are beastly right where the heat are the weakest, in the frontcourt. good luck having bosh on dwight and lebron trying to guard pau for a whole game. and they still have artest around for defense against lebron and wade with the best defensive big man and another 7 footer waiting at the basket for him and wade. only back problems for dwight should be able to stop the lakers as constructed. miami's only real hope is that okc knocks off the lakers because the thunder match up pretty well with the lakers with dwight's kryptonite at center and ibaka possibly able to give gasol trouble and then a possible westbrook on nash mismatch (though presumably nash guards sefolosha) with someone still having to guard harden and sefolosha around to guard kobe. and the whole speed advantage okc would have on the lakers to try to make up for the size advantage of LA, plus the fact that okc shoots so many jumpers that it might slightly negate LA's size at the basket advantage tha they would have on teams that rely more on the drive. but then perkins becomes fairly worthless against the smaller, quicker heat so that helps miami.
I'm going to root for the Spurs to win one more (unless the Pacers improve). So I'll be a homer and say the Spurs.
I don't know what you are talking about, SacTown... I've got Orlando and it is not even close! (I really really hope it is Orlando for the lol's.)
My real answer uses a simple formula: Rock<Paper<Scissors. LA beats Miami. but OKC beats LA and Miami beats OKC (the frustrating part of Howard going to LA: OKC then couldn't shore up their weaknesses against Miami, because they had to keep their bigs. But, if PJ3 shows anything this year, it will greatly help in the Miami matchup. So, fingers crossed for the 28th draft pick!)
Heat, too much athleticsm and defense for Lakers. And last night showed the LA bench is complete trash, got destroyed by the Warriors.