So the heads at NBA.com have come up with a scientifically proven, 100% foolproof formula for figuring out which teams are over achieving. Toronto is apparently # 3 in the league for overachieving. Take what you will from the article.

To figure out who's overachieving and who's underachieving, we use a formula for "expected wins," which takes a team's points scored and allowed to determine how many wins they should have in the amount of games they've played. A team that has scored 4,000 points and also given up 4,000 in 40 games should be 20-20. In that scenario, a 22-18 record is overachieving and an 18-22 record is underachieving.

Team W L Pt. Diff Exp. W Diff.
New Orleans 20 17 -1.5 16.1 +3.9
Chicago 16 20 -3.7 12.4 +3.6
Toronto 19 20 -2.0 16.4 +2.6
Memphis 19 18 -0.9 17.1 +1.9
L.A. Clippers 17 20 -2.1 15.2 +1.8
http://www.nba.com/2010/news/feature...s=iref:nbahpt1