I tend to agree that the Magic are our best matchup, even though I think a Cavs series would be fun because they're a division rival, and I think we'll have to beat the Cavs eventually in the playoffs if we ever hope to win a championship in the Lebron era.
The Magic are a jumpshooting team primarily. Jumpshooting teams go cold, sometimes for a 3, 4, 5, 6 game stretch. If the Magic's shooter go cold for a series, we could conceivably win.
The Cavs have been to the finals, and the Celtics won one. Both of those teams know what it takes to make it through the playoffs. I don't see them losing to an 7th or 8th seed. But the Magic have yet to be past the 2nd round, so they may be vulnerable.
I think the path to beating the Magic in a playoff series is having 1 game where the Magic shooters are cold, 2 games where Gordon dominates, and 1 game where Rose dominates.
We're big underdogs, but anything is possible. A 67 win Mavs team that was in the finals the previous year got knocked out in the first round, so maybe the same thing can happen to a 67 win Cavs team, or 60+ win Celtics/Magic teams.