I don't think Kobe should get it, he had a horrible FG% this year and the Lakers are still a sub-par team, if Bynum was not healthy the whole year they would not be this high of a seed or even in the playoffs.
I think it should go to Durant, he just keeps getting better each year and they are showing that they will be an elite team for the years to come as long as they stick together. He is the obvious leader of that team and is the go to guy in key situations and he does not fear to take the game over when it counts *coughs* Lebron *coughs*
Lebron does not need to be in this category, they have an all-star team and can't even dominate the sub-par eastern conference.