Matt Moore makes the case that BOTH the Celtics and Lakers have improved from 2008.
NBA finals, Celtics Lakers: 2010 ain't 2008 - ProBasketballTalk - Basketball - NBC Sports
1. The Lakers are better: When last these two teams met in the finals, the Lakers were less than a half season since the Pau Gasol acquisition. They were still figuring one another out, still learning each other's tendencies. This team was not whole, as it is now. Furthermore, Andrew Bynum was out after knee surgery. Granted, Bynum's still struggling with a faulty knee. But even in limited minutes, Bynum can be a huge factor, helping LA to dominate the glass and get easy points down low, two things the Lakers will need in this series. Ron Artest gives LA a wing defender they can sick on anyone and expect him to deliver. And he does.
2. The Celtics are better: You thought that 2008 club was tough? Try this one, that knows it's a championship caliber squad. The Celtics simply have that much more swagger to their step this year because they know they've already gotten that ring, reached that summit, climbed that hill. They are not lacking confidence in that regard. They're also more familiar with one another, and have learned different ways to beat teams. This is also a deeper club, with Tony Allen, Nate Robinson, and Glen Davis all providing significant minutes off the bench. This team is fiercer than it was 2008, as incredible as that sounds.
Bonus Link: Five keys for both teams to win it all - ProBasketballTalk