I'd say this year's Heat is better than the 2002 Lakers. The bench is much better. The Heat have Doleac, Shandon and Zo. Shaq is more motivated this year than he was heading into the 3rd championship. E Jones is a much better player than fox ever was. Haslem is more of an enforcer, rebounder where Horry hit those killer outside shots. Damon Jones seems to be a slightly better outside shooter than Fisher, but not as good at the other aspects of the game.
Wade 05 v. Kobe 02 is an interesting argument. Kobe has a better outside game and is a superior defender (at least in the playoffs), but Wade obviously plays off Shaq much better which to my mind, makes him more dangerous.
Phil Jax is really good at making adjustments over the course of a series, as well as swaying refs, so that would have an impact. I don't know what to think of SVg as a coach, he's obviously good, but I dunno...
In a 7 game Series, I'd take this year's Heat in 6 games. Assuming the refs who stole the Western Conf. Finals from the Kings have nothing to do with the calls.

I will say that I think the Pistons would give this year's Heat team FITS in the playoffs. That would be a 7 game WAR.