LEBron's level of play is probably greater than what almost anyone has done (at least from what I have seen with my own eyes) not just Kobe's ... but if he fails to finish ...it still wont be greater than players that have led their team to a le. Sure he has done more here than in any of the les in Miami but in the end it's still a loss.
It joins Zeke in 1988 on a bum ankle, Barkley in his lone finals appearance, Dr.J vs. '77 Blazers and of course West as the lone loser Finals MVP as great ... big piles of nothing in the end. You hear Walton gush about what Dr. J did, Magic the same about Thomas etc. But in the end it's still a valiant loss.