Paths don't matter (barring injuries). If you can't beat a team in the 1st or 2nd round, you can't beat them in the Conference Finals.
paths absolutely matter, style of play and individual match ups matter , you think it wouldn't be any more difficult to go through Indiana AND BKN as opposed to another east team? Bkn who beat the heat all 4 games this year and are not in any way intimidated by the heat! do u think rest is important? even if bkn gets it to a 6 or 7 game series as opposed to a 5, u think Miami wouldn't prefer that? (with all the rest they are trying to get dwade? pleeeeeeaaase, Miami is sitting their guys these last two games, either they think rest is important or that they'd prefer to avoid BKN , take your pick.... or maybe it's both.
Style of play and individual matchups matter but paths don't. You HAVE to win every series no matter who you're playing. If you can't beat BKN in the 2nd round, do you even deserve to be champions? You face whoever you're up against, you beat them and you win the championship (you have no control over these easy or hard paths, you just have to WIN).
Are you also saying a few days of rest decides a 7 game series? I don't think so. Didn't work for the Spurs last year after they swept the Grizz in 4 games while the Heat had to battle for 7 games vs Indy. Every series starts from scratch. The only extended rest you get is before Game 1. After game 1, it's all up in the air again, no more extra rest for one team over the other.