Well your correct about no one being nice and throwing games but I do know of a couple times where people didn't necessarily take it easy out of spite with the guy.
The system isn't perfect as far as home court but its not easy to make changes to improve it. If they correct the point differential issue whats the next gripe? Who plays tough teams from the other conference on the road vs at home? What if a star player for a team is injured for the head to head game but has such a great impact on the rest of the games that one team clearly had a better season?
I can see the issue with it but I come back to the fact that everyone is playing with the same rules.
As for the game being about lineups and tactics, in close games I think you still see that have quite a bit of importance.
Accept that some days you are the pigeon and some days you are the statue. Dilbert