These rankings are over the last 3 years with a weighting of talent acquisition, cap flexibility, wins and overall growth potential of existing talent.
NBA FO Ranks Full list:
Most of the top 10 are current playoff teams or championship contenders. Even though the Heat are not in a great position from a cap standpoint I don't doubt Pat Riley and his ability to acquire high level talent when the opportunity arises.
The 76ers are lower as most of the FO that got them their 2 young stars are no longer with the team. The current regime has made questionable draft and trade decisions.
I am not sold on the current team building by the Suns or Magic. Ayton is likely a young star but I believe Booker is an overpaid starter and the rest of their roster is below average.
Orlando have a lot of promising front court talent but have overstocked there and have literally no young talent for either back court position despite going big heavy for 4 straight drafts just not sure what their plan is.