The Magic are coming off an NBA Finals appearance + a ECF loss to a team that was 1 game away from being the NBA champions..the Spurs are coming off a 1st round exit and a 2nd round sweep to a Suns team that had no business being in the WCF..
They have the best player of both teams(Howard), the best defender(Howard), better overall defense, better shooters, better perimeter defenders, a better bench..
The Spurs only advantage is their experience(which is overplayed) and individual matchups(meaning Duncan isn't really far off from Howard, and Gino/Parker are better than Carter/Nelson)..however, the Magic team is currently built much better than the current Spurs team..
While I don't believe Orlando will legitimately compete for a le(due to making Carter a 2nd option at this point and his career, and having to rely on Rashard Lewis for anything), they are clearly favored over the Spurs at this point..a lot of Spurs fans seem to be setting themselves up for disappointment..while our team has improved on paper, you have to realize that this is a team coming off a 2nd round sweep to a Suns team that really wasn't that great..