One game into the 2008 NBA Playoffs, and nothing’s changed – the No. 1 seeds in both conferences are heading toward a long-awaited Finals reunion.

The Los Angeles Lakers pulled away in the second half of Sunday’s series opener with the Denver Nuggets, cruising 128-114 as 8.5-point home faves. It was quite the day’s work from Pau Gasol: 36 points, 16 rebounds, eight assists and three blocks. Gasol played a complete game that bodes well for his potential playoff chemistry with Andrew Bynum.

It might take a Gasol-Bynum combo to derail the Boston Celtics in the Finals. This is a scary good team, as fans at the Garden witnessed in Sunday night’s 104-81 plucking of the Atlanta Hawks (+15). Other than Al Horford dropping 20 points and 10 rebounds, Atlanta had almost nothing for the Celtics. This series should only get worse as the deep Boston lineup grinds down the Hawks starting rotation.

NBA commish David Stern is determined to see over 40 years of basketball tradition go south – literally. Stern told reporters during the All-Star festivities that the Seattle SuperSonics would inevitably pack up and leave, either at the end of this season or in 2010, when the Sonics lease at KeyArena expires. “There is no miracle here,” in Stern’s estimation.

Slade Gorton isn’t exactly coming to the rescue on a white horse, but the former U.S. Senator, now a lawyer for K&L Gates, is representing the city of Seattle in their lawsuit against the Sonics and owner Clay Bennett. Gorton told the Seattle Times that his aim is to force Bennett to sell to local interests, rather than move the Sonics to Oklahoma City.

Meanwhile, the Sonics have dumped salary and sit at 3000-1 on the NBA championship futures market. Sharp analysts have praised Seattle for doing a full rebuild around Kevin Durant. But what city will reap the rewards?

It’s a relatively short week in the NBA as the league prepares for Sunday’s All-Star Game. But the big-item trades that have just gone down are generating quite the buzz.

Tuesday has the Denver Nuggets facing the Miami Heat on NBA-TV. The new-look Heat of Dwyane Wade and Shawn Marion had their moments Sunday against the Lakers (-7) before losing 104-94; although the Heat are 1-22 since Christmas, better times are ahead. Denver is 6-3 SU and 7-2 ATS in its last nine contests.

Marion’s former team is featured on ESPN Wednesday when the Phoenix Suns visit the Golden State Warriors. Shaquille O’Neal isn’t expected to make his Suns debut until Thursday at the earliest, so this could be the last chance for handicappers to bet or fade this vulnerable Phoenix crew: 2-2 SU and 0-3-1 ATS in its last four outings at press time. The Warriors have dropped the cash in two games with Chris Webber at center.

It’s beginning to look a lot like 2008. After careful consideration and consulting the oracle, I’ve decided these will be the 10 best sports wagers (both teams and single events) in the New Year.

Indianapolis Colts (9-2) to win the Super Bowl: Fading the Pats is fashionable.

San Antonio Spurs (3-1) to win NBA title: Fading the Celtics will be, too.

Toronto Raptors: Still ignored and undervalued against the spread.

Drake Bulldogs, NCAAB: Already 7-0 ATS and far better than expected.

Chelsea (6-1) to win English Premiership: Just six points back of Arsenal.

Germany (8-13) to win Euro 2008 Group B: Croatia is their best opponent.

Rafael Nadal (6-1) to win Australian Open: Will pass Federer soon.

Ottawa Senators (2-1) to win Eastern Conference: Great team, shaky conference.

Phil Mickelson (10-1) to win 2008 U.S. Masters: Great odds for 2004, 2006 champ.

Frank Mir (+145) over Brock Lesnar at UFC 81: Classic anti-public pick.

As expected, the Mitchell Report has turned Major League Baseball on its ear. Dozens of players have been implicated in steroid use, from big-league sluggers to journeyman scrubs.

With tongue planted firmly in cheek, we humbly suggest these four athletes, if they haven’t done so already, join the parade and grab a bottle of “Vitamin B-12.”

Brandan Wright, Golden State Warriors: Generously listed at 6-foot-9 and 205 pounds. Needs significantly more bulk to play the post in the NBA.

Martin Biron, Philadelphia Flyers: Those rules limiting the size of goalie equipment aren’t helping this 6-foot-3, 163-pound beanpole.

Garrett Wolfe, Chicago Bears: Get this man some HGH. Listed at 5-foot-7 and 186 pounds, the rookie RB has had trouble staying healthy on the football field – go figure.

Randy Johnson, Arizona Diamondbacks: If you want to extend your career another few years, think Roger Clemens. Plus, imagine the fastball you could throw at 6-foot-10 and bigger than your current 231 pounds.