The top of the Eastern Conference is a game of rock-paper-scissors. 

Orlando Magic fans will argue otherwise. They will say that their team beat both the Boston Celtics and the Cleveland Cavaliers, clearly making the Magic the beast of the East. 

Really? 

Would the Magic have beaten the Celtics if Kevin Garnett was playing and able to take a turn on Dwight Howard or Rashard Lewis? Would they even have gotten to a seventh game? 

We can hear the Celtics fans thumping their chests now. "Garnett is wicked awesome, man! He's a soup-a-staah! No way Orlando gets Game Seven in the Gaah-den!" 

Easy, chowderhead. When's the last time you won a game in Cleveland? And where was Game Seven of that series supposed to be? 

See what we mean? All three teams can stake a claim to superiority -- and all three can have that aura erased in the next breath. 

Which is why all three have been highly active in the offseason, adding pieces that they think will give them the edge come next spring. 

Collectively, this is the roster of players added by the Magic, Cavs and Celtics since the end of the season: Shaquille O'Neal, Vince Carter, Rasheed Wallace, Brandon Bass, Marquis Daniels, Matt Barnes, Jamario Moon, Anthony Parker and Ryan Anderson. 

The group has five championship rings, nine NBA Finals appearances, 27 All-Star berths, one MVP and roughly $58 million in salaries. Add one capable ballhandler, and it would be in the hunt for the title. 

But we're not building a fantasy team here. We're dealing in reality and trying to determine which team now has the upper hand in the rock-paper-scissors game. 

Some of these teams might not be done, either. The Celts are still trying to bring back Big Baby Davis and the Magic are interested in C.J. Watson. 

All three teams are in the eight-figure stratosphere of the luxury tax. The Cavs get the most relief from expiring contracts next summer -- which also means they have the most work to do in keeping together their nucleus. The Celts have the most experience -- which also makes them the oldest. The Magic have the most core players locked up - which could be problematic if the mix is wrong. 

Keep in mind that some of our criticism is nit-picking; these are all teams that should win between 60 and 65 games and battle for home-court advantage throughout the playoffs. 

But also keep in mind that at least one of these teams will fall short of the conference finals, which give the expectations and offseason commitment could mean a massive overhaul. Ask the Maloofs or Stan Kroenke -- spending money without seeing results can change an owner's approach in a hurry. 

Here's the breakdown.

CAVALIERS 

Good: Despite his advancing age, O'Neal still has to be accounted for and will command double-teams. He gives the Cavs an interior threat, which they did not have last season and led to an overreliance on isolating LeBron James. O'Neal also is an underrated, willing passer from the post who finds cutters and spot-up shooters. And he gives the Cavs one of the best backup centers in the league in Zydrunas Ilgauskas, whose pick-and-pop or spot-up ability will provide a totally different look. ... The additions of Moon and Parker make Cleveland a bit longer and more athletic, an issue against Orlando. 

Not so good: With O'Neal and Parker in the starting lineup, the Cavs will be worse defensively than they were last season, when that end of the floor - not the greatness of James - was the primary reason they won 66 games. Ilgauskas was a lumbering liability in the pick-and-roll, but O'Neal has been awful in those situations and will put a lot of pressure on Anderson Varejao as a help defender. The Cavs may have been overwhelmed by Dwight Howard in the series clincher, but they had more trouble with the Magic's pick-and-roll schemes. ... O'Neal is a more reliable second option than Mo Williams - until the last five minutes of a close game, when his free-throw shooting becomes an issue. 

Issues: James' future will hover all season unless he signs an extension.  ... Delonte West's ability to play both guard spots might make him more useful as a backup, but he started last season. It will be interesting to see if he moves to the bench -- and if he stays content. He is a much better defender than Parker, whose arrival pushes Daniel Gibson deeper into DNP-CD territory and virtually eradicates Gibson's value as a trade chip. ... Can Varejao manage his fouls over starter's minutes at power forward? Behind him is the inexperienced J.J. Hickson. ... The Cavs still need a better backup point guard than Tarence Kinsey. 

CELTICS 

Good: Wallace plays both big positions on defense and stretches the floor on offense. He gives the Celtics versatility they did not have with Davis and Leon Powe. He has been on title-contending teams for most of the decade and will find a way to make his skills fit the Celts, rather than the other way around. ... Daniels has an excellent nose for the rim, some versatility and defensive length that makes him an upgrade over Tony Allen. 

Not so good: Even with Wallace, the Celtics are still in need of another quality big. Re-signing Davis plugs that hole; using Brian Scalabrine as your backup big forward does not, given the advancing ages of Wallace (34) and Garnett (33). ... Daniels, Eddie House and Gabe Pruitt all have some point guard skills but are liabilities over extended stretches; a true backup point guard is needed, especially to free up Daniels to spell Paul Pierce. 

Issues: Without a backup point guard, Rajon Rondo's importance increases - and perhaps with it the inflated opinion of his game from fawning observers and himself. That is not what you want filling the head of a stubborn player who is due a contract extension. ... Speaking of extensions, if you were Ray Allen, wouldn't you be wondering why Wallace -- who is one year older than you and definitely in decline -- got a three-year deal and your future has not been secured? ... The Celtics have six rotation players born in the 1970s. Their window could close faster than those in Cleveland and Orlando. 

MAGIC 

Good: Carter's five 3-point attempts per game didn't suit the Nets as well as they will the Magic. He doesn't fly as high as he once did but attacks the rim better than Hedo Turkoglu or Courtney Lee. Let's not forget that Carter is still a 20-point scorer who can carry an offense and make a big late-game shot. ... Bass has a mid-range jumper that will help in the pick-and-roll. His arrival allows Lewis to spend more time at small forward, where he can use his underrated post game. ... Barnes has good range and length. He can play small forward when Lewis slides up. 

Not so good: Where the Magic will miss Turkoglu is as a decision-maker in the pick-and-roll. Without him, the bulk of that duty will fall to Jameer Nelson, who despite his All-Star status isn't great as the trigger. ... There were too many times in the postseason when the Magic ignored the post presence of Dwight Howard, who still needs to add a patented go-to move from the block. ... As a small forward, is Lewis going to defend James and Pierce? Not effectively. 

Issues: Marcin Gortat didn't hide his disappointment at remaining a backup to Howard. If his grumbling continues, he may have to be moved. And if the Magic cannot get back a center, that puts Bass on the spot. ... Barnes played a career-high 27 minutes per game last season and Anderson played nearly 20 with 30 starts. With the talent in front of them, both will have to accept considerably reduced roles here. ... J.J. Redick, who has worked hard to make himself a serviceable rotation player, is back at the end of the bench as he approaches the end of his rookie contract. 

CONCLUSION: Right now, we like the Magic. They seem to have the deepest roster, the most flexibility and the fewest issues, both on and off the court. 

Chris Bernucca has covered the NBA since 1996 and is a regular contributor to Pro Basketball News. You can disagree with him at cbernucca@comcast.net.

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