Neither team paid the luxury tax! From 2025 to now, the Pacers have the second overall record in the league, second only to the Thunder

Pacers eliminated the Knicks with a big score of 4-2, successfully reached the finals, and will compete for the championship against the Thunder. It is worth mentioning that both the Thunder and the Pacers were in reconstruction three years ago. The Thunder's record was only 24 wins and 58 losses, while the Pacers also had only 25 wins and 57 losses, both ranked last in the east and west. However, three years later, the two teams successfully met in the finals and are expected to win the first championship in team history. In addition, both the Thunder and the Pacers made it to the finals, but they didn't have to pay a luxury tax this season.

Thunder can reach the Finals this season, which is expected because they achieved the best record in the team history of 68 wins in the regular season and ranked first in the league, so it is normal for them to reach the Finals. The Pacers only won 50 wins in the regular season, ranking fourth in the Eastern Conference. They had no home advantage in the Eastern Conference semi-finals and Eastern Conference finals, but they still beat the fifth-ranked Bucks in the Eastern Conference respectively, with the first Cavaliers and the third-ranked Knicks, successfully advancing to the finals.

Pacers not only reached the Eastern Conference Finals for two consecutive years this season, but also reached the Finals for the second time in team history. It is worth mentioning that the Pacers both times eliminated the Knicks 4-2 in the Eastern Conference Finals and reached the finals. This is also the Pacers' return to the finals after 25 years. In the 99-00 season, Reggie Miller led the team to the finals, but eventually lost to the Lakers 2-4 but failed to win the championship.

Although the Pacers' regular season record is not as good as the Thunder, after entering 2025, including the playoffs, the Pacers have a total record of 46 wins and 18 losses, ranking second in the league, second only to the Thunder with 53 wins and 13 losses, so both of them deserve the title in the finals. Since March 10, the Pacers have not suffered a series of losses for more than two months.

It is also worth mentioning that there are three 2020 rookies in the Pacers this season, namely Halliburton, No. 12 pick, Nesmith, and No. 8 pick. Their performance in the playoffs is also very good. Halliburton contributed three finals and tie, and was the first contributor to the Pacers' finals.

In addition to the above three rookies, Wiseman, the second-largest pick in the 2020 second-tier Wiseman has also played for the Pacers this season, but he suffered a tear in the opening match and was reimbursed for the season. He was traded to the Raptors before the trading deadline, and was later cut by the Raptors. In 2022, Wiseman was also reimbursed for the season, but the Warriors eventually won the championship. Wiseman was reimbursed again this season, and the Pacers also reached the finals and have hope of winning the championship.