To Windhorst’s point, Houston finished 52-30 and No. 2 in the Western Conference last season, while Miami went 37-45 in the East. Thus, from a purely short-term basketball perspective, the Rockets would seemingly give Durant a better opportunity to compete at the highest level over whatever remains of his prime NBA years.

With the NBA offseason about to begin, the San Antonio Spurs are going to be a major team to keep an eye on. Already, they have been connected as a potential trade suitor for Phoenix Suns superstar Kevin Durant and potentially for Milwaukee Bucks superstar Giannis Antetokounmpo if they make him available.

Durant reportedly has a wishlist (the Spurs, Rockets and Heat reportedly are on it), and with his expiring contract, he has a bit of leverage to get the deal he wants. But he is 37, not 27, and the threat of him passing on a lucrative two-year extension doesn't hold quite the same weight it once would.