I think part of the problem is that it's so hard to determine how many wins good coaching is good for. Is Doc Rivers a good coach? Last year I'd have said no, but this year the Celtics have 63 wins and lead the league in defense.
Does that mean Rivers is a great coach, or could anyone sit on the bench and watch Garnett, Allen, and Pierce dominate in the East?
Same problem with Jackson. He won with Jordan, and then again with a dominant Kobe-Shaq combo. How much of the Chicago and L.A. titles were him? There's enough disagreement on how to measure this that in the end, there's no rhyme or reason to who gets the award.
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