It’s easy to see how fans of the Memphis Grizzlies and just about every team in the NBA’s Atlantic Division could get the wrong impression.

Short of a confession, though, there’s still no way to prove a team is tanking games. Remember that as the clunkers pile up during the last dozen or so regular-season games remaining on each team’s schedule.

Conspiracy theorists love this time of year because the draft matters way more in the NBA than in major league baseball, even more than in the NFL, and more this year than most. It’s one of the deepest in a while and likely will be topped by Ohio State’s Greg Oden and Texas’ Kevin Durant, two guys who need seasoning but could dominate for a decade.

With only five players on the floor, nearly all the league’s championships have been won by teams that locked up one or two of the best, and most of those come to town as one of the first six players taken in the draft. Less obvious is whether it’s really worth losing games to get there, and if so, how many.

Evidence of teams not giving – how to put this? – their all in recent days is scattered all around. The Bucks, languishing near the bottom of the Eastern Conference, shut down two of their best players, Andrew Bogut and Charlie Villanueva, rather than risk letting nagging injuries become chronic ones. Last week the Celtics, who are looking up at the Bucks, left all five starters on the bench as they blew an 18-point lead to lowly Charlotte.

“I was not throwing the game, or anything like that,” Boston coach Doc Rivers said.

“I’ve heard all those questions. Honestly, I got to the point early in the fourth quarter and I turned to the coaches and said to them, ‘We are either going to win or lose with this group.”‘

Not to be outdone, Charlotte played New Jersey a few nights later already minus two injured starters and decided to sit two others, Gerald Wallace and Raymond Felton, for good measure – and lost.

Conspiracy theorists immediately began arguing whether: a.) Wallace and Felton sat because they needed the rest; b.) Bobcats part-owner Michael Jordan ordered the benchings to improve his own team’s chances of losing and thus gaining an extra pingpong ball in the lottery; or c.) since those same Nets are fighting the free-falling Knicks, among others, for the eighth and final playoff spot in the East, Jordan did it because of a lifelong grudge against Knicks coach Isiah Thomas.

It didn’t help matters when Rockets coach Jeff Van Gundy told the Houston Chronicle earlier this week he had a plan that would keep teams from losing intentionally.

“I don’t want to accuse anyone of anything. I would say to take away any possible conflict of interest, everyone should have an equal chance at the top pick all the way down. That way there would be absolutely no question by anybody about anything.

“If it’s better for the game, they should do it,” Van Gundy added. “I never quite understood why losing is rewarded, other than (for) parity.”

There’s not a business in the land that wouldn’t jump at the chance for a do-over every year, but only pro sports makes it a point to grant that wish. Unfortunately, few of those wishes pan out.

Even with a lottery pick, chances of drafting a player who blossoms into a Magic Johnson, Jordan, Shaquille O’Neal or Dwyane Wade are slim. Research by ESPN.com concluded that even a five-game drop in the standings improves a team’s chances of landing the top pick in the lottery by only a few percentage points.