The goal should always be the best you can do and let the chips fall where they may.

Personally, if I had a choice of making the playoffs or not - I make the playoffs. If they play their best ball of the season at the end of the year, anything can happen. See DEN, GSW, MEM as examples of 8th seeds that have knocked off number 1's.

If I had the choice of not making the playoffs barely versus another 20-odd win season and high pick, I take the high pick hoping they were at least competitive.