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Howard Beck: Duncan. Granted, people will obsess much more about LeBron's legacy than Duncan's, in part because Duncan already has four rings. If Miami loses, pundits will dredge up all of the same, tired themes about LeBron and question his worthiness as an all-time great. But LeBron is just 29, squarely in his prime, with many years left to burnish his legacy. This is probably Duncan's last shot. He's 38, and though he seems indestructible, he can't go on forever—at least, I'm pretty sure he can't.
Ric Bucher: LeBron, easily. Three titles in a row puts him in truly rare company, particularly paired with four consecutive trips to the Finals. Both Magic and Bird won it all twice in four years, but not even Jordan won three in a row while making that long march four consecutive seasons. Conversely, if he loses, he will have lost more times in the Finals than won. Perhaps that shouldn't matter as far as legacies are concerned, but over the course of time, you know it will.
Kevin Ding: James will have his chances down the road, but it's asking too much to believe the Spurs can keep piecing it together and piecing their aging bodies together to do this year after year. Who knows what's in store for James in Miami or elsewhere in the future, but there will never be as great a chance at a title again for Duncan.
Ethan Skolnick: It's LeBron, because it's always LeBron. Duncan's legacy is virtually assured, regardless of what occurs over the next week or two. He'll be widely regarded as the top power forward—even if he often played center—and ideal superstar example of his era. If he wins, then, sure, he'll pass Kobe Bryant and Shaquille O'Neal in the eyes of many as the true bridge of greatness between Michael Jordan and James. But if he loses? The attention will fade quickly, and he'll be no worse for wear. James is another story. He has openly set his sights on being the greatest player ever, and a 2-3 record in the NBA Finals would render that argument much more difficult to make.
Jared Zwerling: LeBron. In an NBA where the individual star is always front and center compared to the team, and being that LeBron is the face of the league, he constantly has a mountain to climb—on and off the court.