Tier 1: GSW
Tier 2: CLE, OKC, HOU and SAS
Tier 3: BOS, WIZ, TOR
This is how I breakdown tiers:
Tier 1: GSW
Tier 1.5: CLE
Tier 2: OKC, HOU, SAS, BOS, WIZ (yes I include the Wiz in here as they took us to 7 and their team is identical and with a year can take anyone of the Tier 2 teams to 7 in a series)
Tier 3: MEM, LAC, TWOLVES, MIA, NOP, 76ers (maybe at season end)
The only teams I could see moving up or down this list are SAS potentially moving down to Tier 3 given age and BOS and OKC potentially moving into Tier 1.5 territory with CLE (by season end with development). I just don't see HOU taking any steps forward. They will score in bunches and be pesky in the playoffs, but just don't see it.