Incorrect.
As per NBA.com:
In the event two or more teams are tied in the standings, a series of tiebreakers are applied to determine which team receives the higher seeding.
Two-Team Tiebreaker:
1.Division winner (this criterion is applied regardless of whether the tied teams are in the same division)
2.Better record in head-to-head games
3.Higher winning percentage within division (if teams are in the same division)
4.Higher winning percentage in conference games
5.Higher winning percentage against playoff teams in own conference
6.Higher winning percentage against playoff teams in opposite conference
7.Higher point differential between points scored and points allowed
HOWEVER, homecourt is determined by RECORD, not SEEDING. Therefore OKC would be seeded ahead of Dallas, but if they were seeds #2 and #3, which is still possible as per the scenario in my last post, that means Dallas would actually host OKC.
In other words, if OKC does get the #2, in effect, Dallas gets the #2 becaus ethey get HC over OKC.

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