First, check out the last 15 or so games of their schedule. http://sports.espn.go.com/chicago/nba/news/story?id=6542119
There's this new theory in the media that the Heat have "finally come together" and are gelling as a team. This is why they're being favored in Vegas and why the Bulls, apparently, have no shot. I say that's bullshit. I'd even go so far as to say their recent "good" play is a facade.
The Heat finished the season with a joke schedule, allowing them to string together an impressive but misleading record to end the season. Their two "big" wins that the media used to anoint them as worldbeaters were against the Spurs and Celtics, two teams who were disintegrating before the world's eyes. They blew both teams out, but did so on their home floor. In retrospect, now that we saw what happened to both teams in the playoffs, those wins don't look so good (and don't tell me Boston was good cause they swept the Knicks - the Knicks turned out to be clearly the worst team in the playoffs).
This leads us to the playoffs, where the media is eager to point out that Miami has only lost 2 games so far. Uhh, yeah, but they did so against the 76ers, who were totally overrated as this new "up and coming team." And then they beat a really average aging injured Boston team who I'm pretty sure didn't have a single capable big man on the court.
I'm sorry but I'm just not buying it. The Heat don't impress me . The Bulls are the first team they'll face in over a month and a half that's actually good. We'll see how they handle it.