The Oklahoma City Thunder and San Antonio Spurs enter the 2026-27 season as the clear frontrunners for 60-plus wins, buoyed by deep young cores, strong net ratings from prior campaigns, and minimal major roster upheaval after meeting in last season’s Western Conference finals. The defending champion New York Knicks, Philadelphia 76ers, and Boston Celtics anchor Eastern Conference projections near or above 50 wins amid a loaded Atlantic Division slate. Preseason roster adjustments, including trades and extensions, have sharpened depth for contenders while health questions—such as extended absences for key big men—create variance for teams hovering around the 48- to 52-win line. Opening-night matchups and early schedule strength will quickly test whether projections hold or shift based on continuity and injury management through the first month.