LeBron isn't having one of the "greatest seasons of all time" anymore. Using that as a platform to justify him winning the MVP is disingenuous, wouldn't you say? In fact, his line has fallen below some of those he posted in Cleveland. He was riding a hot streak, as great players do, but now he's cooling back down to his typical averages.
Earlier in the season he was feasting on fast break points, but now that Miami isn't forcing as many turnovers or creating as many fast break opportunities those points have dried up and he's being forced to execute in the half court. And with his inability to consistently beat defenders off the dribble in said sets, that sometimes proves a struggle. Especially if his jumper isn't falling.
As for whose more deserving of the MVP? Fan hood aside, you have to go with Durant. When you think about the fact that OKC has gone from the 7th seed overall and 4th seed in the west to 2nd overall(still in contention for first) and 1st in the west, while Miami has remained stagnant in their league and conference positioning, you have to lean in Durant's favor. Moreover, Durant waxed LeBron in the head to head match up, and has proven the leagues best clutch player where LeBron continues to struggle.
I don't think there's enough separation in their stat lines to justify giving LeBron the award over Durant considering the above.
LeBron: 27/8/7/53fg%/60.6ts%
Durant: 28/8/3/50fg%/61ts%
If OKC wins at Miami on the 4th than Durant has is it won, I think.