The point about Ernst and Young below is the most important one. If E & Y got caught going along with fixing the NBA Lottery, the giant corporation would cease to exist, and everyone involved would lose their CPA licenses, livelihood, and reputations. The NBA couldn't pay E & Y enough money to risk all of that over a draft pick.

Oh, and eff the Miami Heat ... because I dislike them, and because they are forcing me to root for the Thunder.

Clearly the league rigged the lottery to reward new owner Tom Benson for keeping the team in the Big Easy.

Of course, if the Bobcats had won the lottery Stern was trying to help out Michael Jordan. If the Nets had won it’s because they are moving to Brooklyn. If Cleveland had won it was more LeBron James payback.

All David Stern can do is shrug. Here is what Stern told CBS in an interview coming out this week, via the Sporting News.

"It has gotten enough sort of annual currency, that the one thing we want to do is even though we shrug it off and make a little fun of it, that we also make sure our process is about as airtight as it can possibly be and well reviewed and well viewed so there’s no problem."

I’ll say it again, you are hard pressed to convince me that David Stern has convinced Ernst & Young to commit fraud on 29 billionaires.