NBA Rumors: Mavs May Shut Down Luka Dončić, Kyrie Irving to Focus on 2023 Draft

The Dallas Mavericks are "seriously considering" shutting down Luka Dončić and Kyrie Irving for the final three games of the regular season, according to Shams Charania of The Athletic and Stadium:

Dallas trails the Oklahoma City Thunder by one game for the final play-in tournament berth in the Western Conference, and the gap is effectively two games because Oklahoma City holds the head-to-head tiebreaker.

Dallas owes its 2023 first-round draft selection to the New York Knicks from the Kristaps Porziņģis, though the pick is top-10 protected. At the moment, it would convey to the Mavs because they have the 10th-lowest lottery odds.

That provides an obvious incentive to wave the white flag now. By keeping the first-rounder, the front office could either get a young player on a cost-controlled contract to fill out the roster or flip the pick for proven veteran help.

Leaving the optics of what tanking represents aside, that's arguably the Mavericks' best play.

But this franchise exhausted most of its best remaining trade assets to get Irving in the hope his arrival would provide a lifeline amid a disappointing season. Two months later, it might be packing it in.

All the while, Irving's impending free agency lingers.

Bleacher Report's Chris Haynes reported Monday the Mavericks are hopeful of re-signing the eight-time All-Star. Even if the feeling is mutual right now, there's no guarantee that will remain the case given how Irving's relationship with the Brooklyn Nets eventually eroded because of differences over the structure of an extension.

The worst-case scenario for Dallas is bleak. It could wind up losing its first-round pick and watch on as Irving signs with another team.

There's no way to sugarcoat what a disaster the second half has been for the Mavericks. Managing to retain the first-rounder—one that may not even be very valuable—wouldn't qualify as much of a consolation, but it would at least be something.