The rationale behind last year's decision, to not play the 81st game but play the final game, is simple.
Pop did not want to watch his team get skull ed by the Lakers before going into the playoffs. Why? Because he's a pussy. He was thinking he'd avoid being exposed by L.A. and build team confidence by defeating the Suns in the final game. Instead, Manu goes down and with him the season.
Pop's habit of trying to save his team from psychological beat downs from quality, playoff opponents is getting annoying. Moreover, it has not been shown to be condusive to winning les.