So, not only does OP think that Kirby at 35 with a torn achilles will be better/more efficient than Harden in the coming season(with Houston having improved big time), he also thinks Paul George(shot 41.9% last season) will be ahead of Harden as well.
Kirby will possibly be the 3rd/4th best SG behind Harden,Wade(if healthy) and maybe even Paul George.
I say right now the only 3 teams that could really challenge the Heat would be Spurs,Rockets and the Pacers. all 3 have a front court that Miami can't really defend and all 3 should be good enough defensively to keep Lebron under 50% shooting. Bulls would be my dark horse with a healthy rose but tbh if Wade is healthy Bulls still lose in 6 games(Rose chokes in the playoffs).