If the regular season doesn’t matter what do you base how good a team will play in the post season on?
Their roster (obviously)
Their history (example: Clippers doomed to fail because of their roster construction, Lakers outperform regular season because of guys like LeBron)
Their health (big wild card, and can obviously change)
LeBron teams in 2010s when he was still in the East good example. They were usually high up in the standings by default/talent advantage, but several times he was on a 2 seed (and occasionally worse) that was so clearly better than the 1 seed (that 60-win Hawks team and Isaiah Thomas Celtics teams are examples LOL and of course Toronto)
They wouldn't even try for the 1 seed if it was in reach