The Heat. Riley was scouting and missing games. Once it was clear that the playoffs were not an option his guys gradually stopped playing. The Knicks. Possibly for keeping Isiah around. Isiah is a black eye for the NBA after the Annucha situation, the Marbury debacle, his racist comments and what he has done to the Knicks. This is all based on a conspiracy theory. However, I bet the Celtics think they got punished for tanking last year.

Heat moved down 1 spot and still have a shot at Rose or Beasley. They didn't get punished. The Sonics got punished by Stern for fighting the teams' move to Oklahoma.