I would've laughed at Howard if he chose anything but LAL or Houston. The dude isn't leaving 30m on the table though, the 5th year is invalid because it' something that can come later, and the tax difference is almost 2m a year per state, so I read the difference is really closer to 9m. I would've hated hard if waffled and went back to LAL but not if he just went back outright, because of the money and the cap space opening up next year. With Bynum being an injury prone and equally unstable mental dude as Howard, it's not even close who the best center in the league is and the Lakers had the 2nd best, and then the best players of that position in the league two years in a row and now have absolutely nothing to show for it but a hopeful free agency run at LBJ in '14. Not to rub salt in the wound or anything, but stubborn GMs refuse to read the writing on the wall sometimes.
Still though, 9m is a lot of money to leave behind because you want to win (or just leave LA). LAL was uncompromising with Mike D'Antoni and Howard was as well
I also think we're crowning the Thunder as a 2 seed a little early and can the Spurs really do it EVERY year? The Thunder showed they have absolutely no answer for any sort of inside presence, so if Smith does come over and pair up with D12, I don't see a reason why they're a shoe in to be the better team. The Thunder also lost Kevin Martin in Free Agency and last I checked Scott Brooks still likes playing Perkins. Throwing Smith and Parsons at Durant is a hell of a way to tire him out. When teams made the Thunder rely on Ibaka for any sort of offense he showed over and over again he wasn't ready for that.
And Drakurii, the 3rd best team in the West is the 4th best team in the league, at least until Rose proves he's back, so take your racist ass elsewhere.