Of course they give a about qualifying for the finals, you can't win the NBA championship if you don't get there. Let's play some hypotheticals. Kobe's team beat Tim's twice in seasons he lost the finals, 2004 and 2008. Pistons and Celtics of those years can argue they beat the Lakers, therefore they would have beat the Spurs had they made it. The difference here is now Kobe is undefeated in the finals, but Tim isn't yet he has more finals appearances, plus his Spurs are up 4-2 on the Lakers instead of the other way around. Just one championship fewer. The latter becomes a whole new argument to boost Tim over Kobe. The Kobe had Shaq wrinkle doesn't really make logical sense because Bryant and Duncan play different positions. One can just as easily say Tim had a bunch of small guys that were good that he couldn't win without.
MJ never won a playoff game against the Celtics, one reason he has only 6 finals appearances. The Bad Boy Pistons are another hurdle he had to get by, the Celtics faded quickly after MJ's last series with them. Using LeBron in your example makes no sense because he never rang. So, I'll use another all time great, Dr. J. He lost his first 3 finals appearances yet his Sixers owned the Celtics; both the Havlicek/Cowens/White and early Larry Bird teams. Bird needed Dennis Johnson to get over the Sixers, who imploded after their one le in 1983. Dr. J's legacy is secure.
Go back and read my post, all I'm saying is, one can manipulate statistics to make a point, and either MJ, Kobe, or Tim can come out ahead, or last, depending on which stat you select.