Here are my thoughts. Let me know if I am missing anything.

Teams playing to win

Boston and Atlanta are fighting for home court in the 1st round, although I can't imagine Boston cares all that much.

Memphis gets the #4 seed with a win tonight.

Chicago needs a win to lock up homecourt in the Finals. If they lose, SAN can steal home court with a win.

Hard to tell what kind of motivation NYK or PHI is feeling. I imagine they will rest their key guys.


Teams playing to lose

GS - Currently 8th worst in the league. They need to get to 7th worst if they want to keep their 1st round pick.

NJN and TOR - They have the same record and play each other tonight. Both teams wants to lose.

CLE, SAC, and NO - All three have the same record and would like to lose to increase their lottery odds.


Conclusions:

GS will have to do everything in their power to lose this game. Keep an eye on the Chicago game to see if the Spurs have the extra motivation. If Chicago somehow loses, than San Antonio becomes the easiest ML pick in the history of sports.

CHI wants to win, CLE wants to lose. Huge spread accordingly, but Chicago will win that game.

Memphis needs win. Orlando is banged up. That seems like an insanely large spread for two playoff teams, but again MEM will win that game.