The Oklahoma City Thunder and San Antonio Spurs enter the 2026-27 season as the clearest candidates to reach 60 wins, building on last year’s 64- and 62-win campaigns that included a Western Conference finals meeting. Both rely on elite young cores, with the Thunder featuring a deep rotation around Shai Gilgeous-Alexander and Jalen Williams, while the Spurs count on Victor Wembanyama’s defensive impact plus continued growth from Stephon Castle and Dylan Harper. Preseason win totals place these two well ahead of the field, though projections vary from the mid-50s to low-60s depending on health and minutes management. The New York Knicks, fresh off a title, project closer to 52-53 wins in a deeper East. Key variables include injury durability for star players, early schedule strength, and how quickly contenders like the Rockets and Nuggets close the gap in a loaded West.