Even though the Spurs have a better record, Miami is still a championship team, and they have the best player in the NBA on their team. So right now, LeBron deserves MVP.
HOWEVER.... IF Parker keeps up what he's doing for the rest of the year, and the Spurs end up with the best record, and LeBron has any kind of dip in performance, then Parker would and should have a legitimate shot at the MVP award.
But right now LeBron is just playing wayyyy too good to deny him the MVP.
When the Spurs lose...it makes Baby Jesus cry