As bad as the Rockets are - and they might be the worst team in the NBA with 14 consecutive losses - they have never been more than 10 1/2-point underdogs. Until now. 
Utah has the best record in the NBA and is home. So I don't dispute the oddsmaker's thinking on making this such a high number. It's justified. 
I just think circumstances work against Utah covering this large of a number. 
Yes, the Rockets are way, way down and are going to be missing veteran John Wall, Eric Gordon and P.J. Tucker. Christian Wood still is out, too. But the Rockets have some youthful talent with Kevin Porter Jr., Jae'Sean Tate, Kenyon Martin Jr. and Sterling Brown. This is their opportunity. So they should play hard. 
I doubt the Jazz will be motivated to produce an "A" level performance against such a low caliber opponent especially coming off All-Star break. Utah last played nine days ago.
Even if the Jazz do build a huge advantage the backdoor should swing wide open for the Rockets to stay within this big of a point spread. That's because the Jazz embark on a five-game, nine-day road trip beginning Sunday at Golden State. So I'm not anticipating Utah's starters to log big minutes here.