The Miami Heat are having a hard time advancing to the NBA Finals thanks to the Indiana Pacers who just tied the Eastern Conference Finals series 2-2 on Tuesday evening. With the Heat loss, this automatically means one thing; the San Antonio Spurs are the more efficient team dispatching their opponents in the 2013 NBA Playoffs. The standings show it as the Spurs are on their way to play for the championship with the best record in the playoffs. 

At 12-2, the Spurs have only suffered losses to the Golden State Warriors in the second round of the postseason. The Warriors surprised many, that's for sure, as their young stars rallied Golden State into a hopeful situation that could have granted them entrance into the Western Conference Finals had they possibly won Game 1 of that series. The Warriors had it, but when you have a veteran team with Tim Duncan, Tony Parker and Manu Ginobili mixed in rising starlets on defense and offense (Danny Green and Kawhi Leonard) the Spurs are bound to make big comebacks.

The Spurs didn't need comebacks in the first round as they breezed by a Los Angeles Lakers team that had more high profile people in the crowd than in their starting lineup. As there was no Kobe Bryant, Metta World Peace or Steve Nash, the Spurs didn't let the Lakers' bench get much work in and they put the series away in four games.

After beating the Warriors 4-2, the Spurs devoured the Memphis Grizzlies. It looked as though it would have been the other way around as the Grizzlies were defeating higher seeded opponents. However, Memphis couldn't close any of their games against the Spurs. Game 1 was a blowout and Games 2 and 3 went into overtime, where Duncan stepped it up and locked up the wins for his team. Game 4 was a matchup that saw the Spurs in control and hitting crucial buckets as the Grizzlies wouldn't go away easily.

With all of this being said, after Tuesday's loss, the Heat are now 10-3 and the Pacers are 10-6. This will give the Spurs the better winning percentage and record heading into the NBA Finals.

Of course, records and winning percentages are not what determine who wins these games. They could be a guideline for who might win, but the NBA Finals is all about who gets to four wins first.

We will have to wait to see who surfaces out of the East. The NBA Finals are set to start on June, 6.