Champions - or the best?

I finally figured out the difference between the weight of a winning a regular season title and a tournament title. (It is no secret that I put vastly more weight on the regular season.) The tournament crowns a champion. Nice to be a champion, no doubt. Trophies are nice to have. But the regular season determines the best team. The best team does not always win the tournament championship. What do I mean by the best team? If the teams played 99 games on a truly neutral court, who would win at least 50 of them?