Even though the Bulls have the best record in the regular season, they are still being overlooked by Miami {who are nothing to sneeze at}, and Boston {with no Perkins}. Granted, the playoffs are a whole different game, and we all know about the Cavaliers choking in the playoffs so many times, but I still believe that the Bulls and the Lakers are going to meet in the Finals, and Chicago will have it's 7th NBA title when it's all said and done.
I'd also lol at these experts saying that Dallas is going to lose to Portland in the first round, when Portland hasn't been past the 1st round in over a decade. Blazers do have some depth on their team and some size to them, but 1 or 2 good players and a bunch of B-players aren't going to beat a more talented, hungrier team in Dallas.
If you want to look at an upset potential, look at the San Antonio Spurs {who are vastly overrated}, against Memphis. With that said, Memphis doesn't have enough to beat the Spurs in a 7 game series, but I wouldn't be surprised if it does go the full 7 games.
As for the best matchup in the first round, it's by far OKC vs. Denver. Both teams can score over 100+ every game, partly due because they don't play defense that well. I can't see the Nuggets winning this series at all, because when you lose someone like Carmelo, you just can't go far in the playoffs.