I don't think the celtics will take the #1 seed in the east and they won't need to. I am a Celtics fan and I know getting the one seed isn't as important to them as winning the championship. Towards the end of the season they will slow down and rest Allen, Pierce, KG, and probably Shaq and others. The Heat should take the number one east seed, but the Celtics could upset them in the playoffs.
I have Lakers in the west for the same reasons, except I don't think steve Blake was an upgrade from Jordan Farmar.
Finals, Lakers vs. Celtics, I could see the Heat or Magic in the finals easily for the east, or the Thunder, Mavericks, or Spurs for the west to, but to me a finals rematch seems likely.
MVP Kevin Durant, the best player not on a stacked team.
Rookie of the year, Evan Turner or Blake Griffin. I think Turner has an NBA ready game and will put up nice numbers in Philadelphia. Griffin knows what awaits and is very skilled, but needs to improve his defense. I think John Wall will be better then both Griffin and Turner later in their career, but as for their first year its got to be Turner or Griffin.
Southeast is easily hardest division, 2 top 5 teams, 4 playoff teams, 1 rebuilding team that has John Wall and could upset a good team here and there. Northwest will be good with 4 playoffs teams and one trying to rebuild team, but they don't have any top 5 teams. Southwest has 2 playoff teams, 2 potential playoff teams, and one other mediocre team, so i give them 3rd best division. Pacific has 2 playoff teams including perhaps the best team. Atlantic has 1 playoff team, 2 perhaps playoff teams and 2 teams that are hoping to get 30 wins. Central has one team that fell apart, 2 perhaps playoff teams and two trying to rebuild but failing teams.