ASA top play on 10* Boston Celtics -13.5 vs Miami Heat, 1 PM ET - As soon as the Heat vs Bulls game went final I was immediately poised to bet on the Celtics at home minus the points. Boston opened briefly at -12.5 and I was all in. Clearly the line has been adjusted slightly but we still feel there is value with the Celtics. Boston was in cruise control late in the season as they had home court wrapped up and focused on staying healthy down the stretch. Boston was the best team in the NBA the entire season and has the deepest team in the league. The Celtics had the best record in the NBA against the top 16 teams in the league this season at 27-14. They ranked 1st in OEFF and 3rd defensively. They had the best average Margin of Victory per game at +11.3 overall. They won at home by an average of +15.2PPG. The Celtics were near unbeatable at home and owned a 20-4 SU versus other playoff teams on their floor this season. In February the C’s were favored by -8-points in Miami so this line isn’t as high as it seems. Miami lost Jimmy Butler to a knee injury in the Play-In games and don’t have enough weapons to trade baskets with Boston. The Heat used a zone defensive effectively against the 76ers and Bulls but those two teams rank 23rd and 18th in team FG%. The Celtics have the 8th best team FG% in the NBA and the 2nd best 3PT% so the Heat zone isn’t going to work in this one. Big favorites in Round 1 have done historically well with a 59% cover rate and we expect the Celtics to make quick work of the Heat who upset them in the Playoffs a year ago.