Heat-OKC ratings:
Game Ratings American audience

1(tue) 9.9 16.195
2(thr) 10.4 16.670
3(sun) 8.8 15.549
4(tue) 10.5 17.455
5(thur)10.9 18.461

Avg: 10.1 16.866

Heat-Spurs ratings:
Game Ratings American audience
1(thr) 8.8 14.241
2(sun) 8.5 14.571
3(tue) 8.5 14.045
4(thr) 10.0 16.228
5(sun) 9.5 16.267
6(tue) 12.3 20.636
7(thr) 15.3 26.319

Avg: 10.41 17.472

Spurs-Heat had higher averages and higher peaks but started lower.

Spurs-Heat averaged only 9.06 in first 5 games vs 10.1 in previous year.

OKC-Heat was a decrease of 1% over the previous years matchup versus the mavs.

The last NBA finals rematch, in 1998, drew 11% higher ratings than the previous year.

I imagine a Spurs-Heat rematch would start higher than it did last year and if they went 6 or 7 games would probably achieve higher numbers than any finals since 2004.
That's a really bad way of looking at it (averages and peaks). Game 7s always have high ratings no matter who is playing, and it's reasonable to assume that a Heat/OKC game 7 would have comparable of not higher ratings than a heat/spurs game 7.

The fact is Heat/OKC consistently had higher ratings for the games that were played (games 1 through 5) and TV markets made more future money from advertisers based on projected ratings next the following year.