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CLEVELAND -- The NBA Finals are the apex of the season, the time when the spotlight shines brightest and every series is a referendum. So you knew this was going to happen. It doesn't matter that LeBron James has four MVPs, three championships, came back from 3-1 in last year's Finals with an inferior team, that he's the greatest player of his generation and only compared historically to Michael Jordan. What does matter: Kevin Durant's team is beating James' Cavaliers squad, and is poised to sweep the playoffs. 

Durant has looked every bit the best player in the series at both ends of the floor, and his play has sparked the following conversation: Is Durant superior to James? Is K.D. now the best player in the league? This argument would be helped considerably if the Warriors, up 3-0 after Wednesday night's dramatic victory, complete the sweep Friday. 

Let's break it down: 

Arguments for Durant as the league's best player

Durant is observationally the best: Durant is a 7-foot monster who can tear the rim off by slashing to the basket, hit pull-up 3-pointers (in the Finals to decide a Game 3 in the clutch), score over anyone, defend anyone and make any shot imaginable. He is nearly as much of a defensive anchor for the Warriors as Draymond Green with twice the offensive load. As great as James is, he doesn't match Durant's efficiency. Durant is a good passer, a good rebounder and an all-time great scorer. James is a great passer, a great rebounder and a great scorer. James' versatility is not as valuable, in today's NBA at least, as Durant's ability to overwhelm you with offense, and Durant is just as good of a defender at this point. 

"At this point" is key for the next argument.

Durant has the backing of Paul Pierce and others, and is a player no one can guard, can take over any game and has no discernible weakness. That sounds like the "best" player to me.  

James has slipped: It's subtle, but he is not quite the same guy. Even in a postseason many thought might be his best (it was probably 2012 or 2013), there are little signs, especially on defense. Via Synergy Sports, with James as the "primary defender" in these Finals, the Warriors are shooting 56.5 percent (69.6 effective field goal percentage factoring 3-pointers), with a 1.464 points per possession mark. James is having to quarterback the entire defense while guarding Durant, but it doesn't change the fact he has struggled defensively. 

But here's where Durant benefits from the fact that James is thought of so highly. Durant is allowing 1.1 points per possession (a high mark) and 50 percent shooting. But Durant is not expected to lock down James the way James is expected to lock down Durant. Still, Durant has piled up great defensive plays and James has looked tired at times. 

Durant is the best player on the best team: This seems reductive, but many feel this way. If you're the best player on the best team this season, and maybe the best team of all time, you're the league's best player. This ignores Durant's role on this team, how important he is, the fact he missed a month and they didn't slip, and the contrast between that position and James' position with the Cavs. But you can make the argument, or at least supplement it with this. 

Durant beat LeBron: If the Warriors complete this sweep, Durant will have beaten James head-up and swept him. He was matched up with James the majority of the series. He is the difference between last year's 3-1 collapse (if you don't buy in on Green's suspension or injuries to Stephen Curry or Andrew Bogut) and this projected sweep. That's a pretty big gap Durant is filling. 

Arguments for James remaining the league's best

James is objectively still the best: James had a career season. He is not the best in one area, outside of maybe passing. He's not the best scorer, rebounder or defender. But combining his skills, his mental acuity for the game and his unprecedented physical prowess make him a superior player. Durant doesn't make teammates better the way James does. Durant can't dominate the glass like James can. Durant can't adapt his style to fit changing needs of his team; he needs a system that makes the most of him. We saw what a non-optimized Durant looked like in OKC. An MVP? Sure. A legendary player? Absolutely. The best player in the league? No way. We know James is the best player in the league, and nothing from this series changes that. 

Durant's team warps any conversation ... as does LeBron's: Watch Durant in these Finals. He's not bringing the ball up. He's not isolating one-on-one. He's the tip of the spear, moving off the ball, catching, and then taking advantage of chaos created by Golden State's system, and executed by arguably the most talented team we've ever seen. There's too much firepower for the Cavaliers, who have to worry about three threats at all times, plus two guys cutting and popping open. 

Durant has 12 pick-and-roll possessions in these playoffs, and 10 plays considered "spot-up," where he's shooting or driving off closeouts. That's a really high ratio. In 2012, Durant had 22 isolation plays through five games of the Finals with Oklahoma City. In 2017, through four games, he has only six. His role is different. If Durant were on a less talented team? Moving him off the ball all the time wouldn't work because the Cavs would deny him the ball or load up the instant he got it. But they can't do that because of Curry, Green, Klay Thompson and the Warriors' talented role players.

Meanwhile, the Cavaliers still run a one-on-one heavy offense, and while they have talent -- Kyrie Irving and Kevin Love are very good and have played well -- the firepower and system don't compare. 

You can't imagine what it would be like if they switched teams. It's a counterfactual, and everything changes if you do so. The system is designed differently. We can't know how it would work. However, it does seem reasonable to suggest that if James was spending some of his time off-ball, he'd be more rested. That getting him on the move, catching, and then making reads, he'd be as destructive a force as Durant has been, if not more. If James is bringing the ball up every possession for the Warriors, he's got open shooters everywhere, instead of having to force the help and then kick to Kyle Korver. He'd be paired with two of the greatest shooters ever in Curry and Thompson. 

Meanwhile, put Durant on this Cavaliers team? Who creates for them? You can say, "Well, they'd get him another creator." OK, but with James, they don't need to get him another scorer, now. The Cavaliers may have more offensive firepower, in terms of shot making, with Durant. But they're not better because Durant doesn't control the game the way James does. Durant has been optimized by the Warriors' system, which is what he wanted. LeBron is the system in Cleveland. The Warriors adapted in subtle ways -- it's what they do -- when Durant joined. The Cavs have been built from the ground up around James' talents. 

That gap matters. And even if you don't want to get into the mechanics, it's this simple: Durant has been great because he's on an all-time team surrounded by all-time talent. Even the 2013 Heat, with Dwyane Wade, Chris Bosh and Ray Allen, LeBron didn't play with nearly this kind of talent. That matters when you evaluate Durant.

Longevity matters: James has been the best player in the NBA somewhere between six and 10 years (I'd say he was definitely the best since 2010, despite losing to the Celtics and Mavericks in 2010 and 2011). Durant has won an MVP, though he was not widely considered the league's best player. This would be the first year he'd be considered so. You could have made the argument James was the best player in the league starting in 2008, but it took several years because Kobe Bryant (and others) had been at that level for longer. James deserves the same consideration. 

In the end: It's still James

Had Durant entered these Finals with an evenly-matched team, then played as he has and won in dominant fashion, he would get the nod. But that's not what happened. Durant joined a 73-win juggernaut, giving them the closest thing there may be to an unfair advantage and capitalized on the fact no team can hang with their firepower. 

Durant is an all-time talent, and this seemingly inevitable championship changes his legacy and will put him among the greatest players in history. He is at the front of the line to take the mantle from James as the league's best. But that transition is only going to happen when James genuinely slides, instead of "struggling defensively against an all-time team while still putting up incredible performances." 

Durant has it easier and that takes nothing away from how great he is. He gets his day in the sun in this series and cements his legacy, but James remains the best player in the world.