Several rebuilding NBA franchises enter the 2026-27 season with comparable projected win totals in the low-to-mid 20s, keeping the race for the worst regular-season record tightly contested among the Sacramento Kings, Milwaukee Bucks, and Brooklyn Nets. The Kings overhauled their roster after waiving DeMar DeRozan and losing Russell Westbrook, centering a youth movement around rookie Darius Acuff Jr. and Ben Simmons while managing injury risks to veterans like Domantas Sabonis. The Bucks begin life after trading Giannis Antetokounmpo, blending newcomers such as Tyler Herro with young talent under new coach Taylor Jenkins. New lottery rules that reduce rewards for extreme tanking further compress outcomes, as multiple teams prioritize development over intentional losses amid similar roster transitions and health variables.