Seriously? This is 100% James Harden. He's got an 8 ppg lead over the rest of the league! It's not like he's got an All-Star lineup backing him up either. Sure 60 wins is a milestone for Milwaukee and we could talk about Giannis' impact on defense as well but I also remember Budenholzer coaching Atlanta to 60 wins in the East a few years ago with Paul Millsap as their leading scorer. I don't think 60 wins in the East is remotely equivalent to 60 wins in the West. Other than Toronto, who is dominating in that conference this year? They get to pad their record with 4 games each against Chicago, New York, Cleveland, Atlanta, Washington and only have to play the top teams in the West twice. Houston had to play Golden State 4 times (and won 3 of them), Denver 4 times, OKC 4 times.
I know people don't like the way Harden plays and that makes it hard to be objective, but this isn't even a tough call for me. Giannis is the next big thing but he's still got to earn it. No doubt he put together a very impressive season but it's still Harden's award to lose I think. Giannis gets that same "next year, kid" runner-up nod that KD, Russ, and the Beard all got before winning their first awards.
As much as i dislike Harden, the refs and rules allow for him to do a lot of what he does and he takes full advantage. Rockets rode his back from out of the playoff to within a hair of the 2nd seed in the WEST.
Harden I believe has already been robbed an MVP, at least, to a sort of lifetime acheivement award type of thing, so i'd cite that as the tie breaker... and give it to James. U cant go wrong with either.