Damn, bro, you are a modern day basketball Einstein. Saying the Spurs need to win games before the games are even played. Brilliant. Props
Seriously though, the Jazz would be playing with fire to do that. Reasons your scenario is unlikely to happen:
1) If the Rockets lose, the Jazz would have just F'd themselves into playing the Suns without homecourt advantage in the first round. They can track it by scoreboard watching but that's not really doable during an NBA game.
2) The Jazz depend on homecourt advantage more than any team in the West. Losing to the Spurs on purpose would cost them homecourt advantage against the Rockets, Spurs and Suns. Sure it might not matter against the Rockets but the Spurs or Suns could very well be there in the WCF for the Jazz to deal with.
3) The Jazz know the Spurs are vulnerable. The Spurs haven't played back to back good games against playoff teams in I don't know how long. If you are going have to play the Spurs in the playoffs, the first round is when you want to play them. If the Jazz tank the game and then face the Spurs in the WCF, they'd have little chance. That would mean the Spurs are rolling. Add in HCA for the Spurs and Utah's strategy would have backfired.
4) Jerry Sloan don't play dat. Sloan is the coach who will keep his starters on the court when up by 20 points against the Grizzlies in December. He's the last coach in professional sports who would tank a game. Any other coach in the NBA, I could see it. Sloan? No way.
All that said, I hope the Jazz do tank and then the Rockets lose![]()

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