How did, say, the Cavs earn a B? Did they sign anybody other than their own free agents? Also, I've got to think that Milwaukee improved itself, by drafting Joe Alexander and trading for Richard Jefferson.
Honestly, if a "C" is neutral, I'd put the Celtics at a C-. I don't think that losing Posey and P.J. Brown, but signing O'Bryant and drafting Bill Walker + Giddens, is a net win for us.