According to
Stein on ESPN.com , at least.
Now, I don't follow basketball as much as other sports, so is it like NHL in that it has an equivalent of the Conn Smythe, a playoff MVP? I'm fairly sure it does, but I'm not 100%.
Also, the blurb that was on the ESPN.com frontpage seemed to mention that the award would help Dirk get over his first round exit, leading me to believe that the first round has some kind of bearing over MVP decisions. If so... why the hell is he getting the MVP? Dallas flopped in the first round, and he was non-existant.