In order to increase the probability of having the two best teams play in the Finals I think that the league should eliminate the Conference Finals. (Flipper would love it.)

Instead they should play the playoffs through the second round leaving two teams in each conference.

Then the four teams still standing should be seeded according to their adjusted best records during the regular season and 1 plays 4 and 2 plays 3 with the two winners meeting in the NBA Finals. The adjusted best records would be after adjusting each of the four teams records for the difficulty of their regular season schedule.

This would greatly increase the probability of the two best teams in the league playing in the NBA Finals rather than in one of Conference Finals