Harden will get the MVP 'cause he's never won one and he's finished twice twice. It'll be his career achievement award. Mazel tov, James, and a big whoop-de-doo.
The award's name is misleading -- it's not for the most valuable player, it's for the player who's had an exceptionally good season and whose team has the most wins, or close to it. And that's Harden.
But LeBron, overall, has better numbers and is the only reason many believe a No. 4 seed is a good bet to get to the finals. It's purely hypothetical, but have Harden and James swap teams and, I'd wager a buck or two, that the Rockets would be pretty, pretty good and the Cavs would have way less of a shot of getting to the finals.
LeBron has 4 MVPs, should have more, and he has 3 Finals MVPs, and, I'd guess, he values those way more than a "pre-season" award. The real season begins this weekend. NBA playoffs, greatest show on Earth. Let the games begin!