I disagree with this. Record shouldn't matter when one player has significantly better stats than another player. As long as the records are close, you can't say LeBron doesn't deserve it over Rose.
Here are my top candidates (in no particular order) and their stats and "resume"
LeBron James - 27.7 points, 8.4 rebounds, 6.7 assists, 55% shooting (77% from free throw line, 39% from three), 1.8 steals, 0.8 blocks, shares primary scoring duties, exceptional defender, shares primary rebounding duties, shares Miami's ball handling duties, carried team while D-Wade was out.
Team Record - 30-9
Chris Paul - 19.8 points, 3.6 rebounds, 8.4 assists, 49% shooting (86% from free throw line, 42% from three), 2.3 steals, go to "crunch time" scorer, exceptional defender, primary ball handler, has boosted Clippers to legitimate contender in West.
Team Record - 22-15
Derrick Rose - 22.7 points, 3.4 rebounds, 7.8 assists, 46% shooting (82% from free throw line, 32% from three), 0.9 steals, go to "crunch time" scorer, very solid defender, primary ball handler, primary scorer.
Team Record - 33-8
Kevin Durant - 28.1 points, 7.9 rebounds, 3.3 assists, 50% shooting (84% from free throw line, 37% from three), 1.4 steals, 1.2 blocks, go to "crunch time" scorer, average defender, primary scorer, shares primary rebounding duties
Team Record - 31-8
Kevin Love - 25.5 points, 13.7 rebounds, 2.0 assists, 45% shooting (83% from free throw line, 37% from three), 0.9 steals, 0.5 blocks, go to "crunch time" scorer, below average defender, primary scorer, primary rebounder, almost single handedly carrying T'Wolves to playoffs.
Team Record - 21-19
Dwight Howard - 20.7 points, 15.0 rebounds, 1.9 assists, 57% shooting (49% from free throw line), 1.5 steals, 2.2 blocks, primary scoring option, exceptional shot blocker, primary rebounding duties, leads league with 20-20 games.
Team Record - 25-15
Tony Parker - 19.5 points, 2.5 rebounds, 7.9 assists, 47% shooting (80% from free throw line, 27% from three), 1.1 steals, primary ball handling duties, primary scorer, shares primary "crunch time" scoring duties, average defender, carried team offensively while Ginobili was out.
Team Record - 26.-12
Kobe Bryant - 28.7 points, 5.8 rebounds, 4.7 assists, 44% shooting (83% from free throw line, 28% from three), 1.3 steals, primary scoring duties, primary ball handler, solid defender, go to "crunch time" scorer, has won some games for Lakers in 4th quarter, but often shoots team out of games in 4th, doesn't utilize big men as often as should (personal gripe I have with him).
Team Record - 23-16